IRS says:
Support includes amounts spent to provide:
- Food,
- Lodging,
- Clothing,
- Education,
- Medical and dental care,
- Recreation,
- Transportation, and
- Similar necessities.
This information is found in Publication 501, Exemptions, Standard Deduction, and Filing Information.
https://apps.irs.gov/app/IPAR/investigate/IPAR_1/en-US/Attribute~Dependents~global~global/qs%24s157%...
