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Deductions & credits
Note that there is no requirement that they live with you. But if you are not furnishing their housing, the support value of a home is the fair market rental value, divided by the number of occupants., in determining if you meet the support requirement. That is, even if their house is paid for (no mortgage) the house is still considered support they provide for themselves.
‎June 4, 2019
7:52 PM