What are transportations expenses when considering whether your child qualifies as a dependent?

[tparrish1]

Is the purchase of a car for personal use considered a living expense if he paid for it.  Are car insurance premiums and gas expense considered a living expense?  What IRS publication would list living expenses in more detail?

[GinnyF]

The IRS Publication 501:Dependents, Standard deduction and Filing Status is the publication you want to use to figure the support items and who paid more than half of the expenses.

You son's purchasing the car with his funds would be in his support of himself column.

Gas, maintenance, car insurance and other transportation costs would be in the column of the person/s who paid them.