Line 18 of Worksheet 2 from IRS Pub 501 would include any "other" expenses you paid for the person you supported that were not included in Lines 14, 15, 16 or 17 of the Worksheet.
Most expenses will fit into the four categories given in Lines 14-17; however, if you have an expense that does not seem to fit one of those categories, you would include it on Line 18.
I'm sorry, one more question, line 1, asks to include amounts borrowed during the year, what does that mean? Is this cash or a loan the person I support borrows from other people, or else from me, or from a bank, etc.? Thank you again in advance.
Borrowed as in a loan. This usually comes up when claiming a child attending collage who has a job and student loans in their own name that pays for their education and room and board. That then is included as support that the child provides. That often tips the scale to the student providing more then half of their own support when the high cost of education that the child is paying for is added in.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
