Does tuition count as a living expense for my full time student daughter?

[michaeljm]

Does it matter that she paid rent using Student Loan money?

[CathiM]

Student loan money counts as her money contributed to her own support.

[CathiM · Accepted solution]

No, her living expenses are the room and board or rent, utilities, food, transportation, etc.  Here is an IRS worksheet that shows all the typical living expenses and helps you calculate support. Click on this link: Worksheet for Dependent Support