What they took out is still considered your money and was
used to pay for housing and subsistence. So, you paid for your own housing and
subsistence and the amount you paid, for measuring support was the BAS/BAH
amount taken out.
What's not clear is why are you asking this question. If
it's to see if your parents qualify to claim you as their dependent; The
support test is for the whole year, including the time you lived with them before leaving for active duty
Furthermore, time in training, including basic and AIT, is considered a temporary absence from your HOR (usually your parents home) and you are considered to be living with them during this time.
The IRS has a worksheet that
can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support
value of your parents home is the fair market rental value plus utilities, divided by the number of
occupants.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
1. He is under age 19, or under 24
if a full time student for at least 5 months of the year, or is totally &
permanently disabled
2. He did not provide more than 1/2 his own support. Scholarships are
considered third party support and not as support provided by the student.
3. He lived with the parent
(including temporary absences such as away at school) for more than half
the year
So, it doesn't matter how much he earned. What matters is how much he spent
on support. Money he put into savings does not count as support he spent on him
self.
