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Level 1
February 4, 2020
Question

What constitutes travel and recreation on worksheet 2 of publication 501?

  • February 4, 2020
  • 1 reply
  • 22 views
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1 reply

Level 15
February 4, 2020

Some examples of travel and recreation in the context of determining support fro an individual as shown in Publication 501, worksheet 2 might be:

  • cost of going to the movies
  • cost of driving to spend time with friends or family
  • cost of extra-curricular activities
  • cost of toys, books, video games
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Level 4
March 5, 2020

Can you also include the cost of driving to AA meetings, the grocery store, etc. Thank you.

VictoriaD75
Level 12
March 5, 2020

In trying to determine support for purposes of claiming a dependent, travel costs associated with calculating the cost of support can be included if the travel is necessary for the support of the dependent. For example, travel to school or related activities could be considered. Mileage logs would need to be kept and generally the standard mileage rate for the applicable tax year would be applied. For additional information on the dependency tests, review the Dependent information beginning on page 10 of Publication 501.

 

Publication 501

 

Rules for Claiming a Dependent

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