Q. Shall I consider providing living space to my spouse, kid, parent or parent in law as gift to them?
A. Simple answer: No, in all four cases.
Support of your spouse or dependent child, including shelter, is not a gift. Allowing others to stay temporarily in property you rent, for your own use, would also not be considered a gift.
Paying rent for the domicile of a relative, who is not your dependent, might be considered a gift.
"Gift Tax" is somewhat of a misnomer. Even though a gift tax return may be required, very few people ever actually pay federal gift tax. The purpose of the gift tax return is usually only to document a reduction in the allowable estate tax exemption.
See https://turbotax.intuit.com/tax-tools/tax-tips/Tax-Planning-and-Checklists/The-Gift-Tax-Made-Simple/...
