@robriegel18 wrote:
I'm working on Worksheet for Determining Support and I'm confused what goes on Line 2 as being "support" and what goes on Line 3? Is Line 2 all living expenses and Line 3 include things like an investment? Thanks.
There is an equivalent worksheet in publication 501 that may be easier to use or has more instructions in the publication.
https://www.irs.gov/pub/irs-pdf/p501.pdf
Looking at the worksheet you are using, line 1 is funds available to your dad from all sources, line 2 is funds used (paid out) for his own support, and line 3 is funds used (paid out) for other purposes (not his own support). That could include gifts to family members, money that was put into investments, gifts to charities or churches, or money used to support someone else. Your father might have used all his income for his own support, but maybe not. (Typically, social security will be paid directly to the care facility, but if he also had a pension or investments, it might have been spent by him -- or by someone else acting on his behalf -- for something else.) Line 2 plus line 3 should probably equal line 1.
