I have a question about the following Worksheet in Pub 501
https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf
Is my Dad a qualifying relative if I provided more than 50% support for his living expenses (including his medical expenses in dementia facility) in 2021 even though my Dad had sufficient assets to cover his living expenses. I provided a lot of his medical expenses as support so that he could maintain his assets because the assets provide investment income to help pay (along with his social security) for his living expenses. If he was to sell off his assets to pay for his medical expenses in the dementia unit, then he would soon be out of money, so instead, I helped pay for all his medical expenses and he paid for his other living expenses like food and rent. So I provided the funds to cover more than 50% of his living expenses in 2021, but when I complete the Worksheet above, it doesn't seem like I qualified as providing more than 50% of his living expenses because of his beginning of year assets. So my question is whether I can just compare what I paid for in terms of his living expenses relative to his total living expenses, or do his assets have to come into the discussion because, in theory, he could have paid for all his living expenses by selling off a lot of his assets. Thanks.
