Can I claim anything because my unemployed adult daughter and grandchildren live in my second home rent free?

[ellen_d_smith]

Due to pandemic my daughter is living in my second home rent free< is there anything I can claim>

[Vanessa A]

Possibly.  If you are providing more than half of their support, you may be able to claim your grandchildren as dependents if your daughter does not.  You could also possibly claim your daughter as a dependent if she has less than $4,350 in income in 2021.  If she had more than that, you would not be able to claim her.  If anyone else, including the children's father claimed them, you would not be able to claim them.

If you are not able to claim them as dependents, then you are not able to take any type of deduction for letting them live there rent free. 

[SweetieJean]

Can't he/she still deduct mortgage interest and property taxes?