RE: Dependent support. I pay my mother's property taxes. That item was not included in either allowed or not allowed. Is it allowed?

[KarenL2]

Unfortunately, this is not allowed as a deduction on your taxes.  It is considered a gift to your mother.

If you are asking if it is considered to be part of "support" for being a dependent, then yes, it is part of support.

Support includes:

• Food
• Lodging expenses
• Clothing
• Education (including the GI bill)
• Medical and dental care (including insurance and supplementary Medicare premiums)
• Recreation
• Transportation and similar necessities

Support does not include:

• Life insurance premiums
• Funeral expenses
• Federal, state, or local income taxes or Social Security and Medicare taxes paid on a person's own income
• Scholarship grants
• Income made by a disabled person in a sheltered workshop

[edited 2/4/2017]

[KarenL2]

The response to your question has been edited.