What constitutes travel and recreation on worksheet 2 of publication 501?

[AnnetteB6]

Some examples of travel and recreation in the context of determining support fro an individual as shown in Publication 501, worksheet 2 might be:

• cost of going to the movies
• cost of driving to spend time with friends or family
• cost of extra-curricular activities
• cost of toys, books, video games

[marcjy1]

Can you also include the cost of driving to AA meetings, the grocery store, etc. Thank you.

[VictoriaD75]

In trying to determine support for purposes of claiming a dependent, travel costs associated with calculating the cost of support can be included if the travel is necessary for the support of the dependent. For example, travel to school or related activities could be considered. Mileage logs would need to be kept and generally the standard mileage rate for the applicable tax year would be applied. For additional information on the dependency tests, review the Dependent information beginning on page 10 of Publication 501.

Publication 501

Rules for Claiming a Dependent

[marcjy1]

Thank you, and thanks to the other respondent as well. I interpreted this line as the expense of gas for the various activities of my niece, who is on SSI and who lives with me in my home.

The gas expense would be her estimate for her car, I cannot support it in any other way. She nor I have kept mileage logs. The gas is used for her daily life, visiting her friends, attending her AA meetings, shopping, etc. Does the IRS accept this approach?

I might as well be long-winded, here are some other questions regarding the worksheet.

IRS uses Bureau of Labor Statistics, National Standards, for use in calculating repayment of delinquent taxes. Delinquent taxes have nothing to do with me, but I think a number of these national standards could be used for items for which I have no other documentation.

For example, line 7 food, line 14 clothing , line 18 other,  where I would insert the standard of personal care products and services , and so on. Is that a logical approach  as a defense  in case of an audit?

Finally, regarding line 10  maintenance,  leaving out  mortgage interest, real estate taxes , and insurance, I wish to include maintenance items such as pest control , and a couple other things.  Is that appropriate? 

Thank you very much.

[VictoriaD75]

These are not separately deductible items, but rather expenses used to determine dependency. If there is any question of whether or not you provide more than half of her support, then you will need documentation in the event of an audit. If you pay for all of the housing, food, and care, you are likely to easily establish support without going into some of these details. As for gas/travel, you again would have to show that you are the one providing support.

[marcjy1]

Lines 14, 17 and 18 are paid by my niece who is on SSI.

Lines 15 and 16 are not applicable.

 She cannot document  14, 17, and 18.

So, can I use the BLS national standards as documentation?

The IRS accepts the national standards in cases of delinquent taxes which again is not me, but if they accept them for that purpose then I don't see why I could not use them for the worksheet as the only documentation that I can possibly produce.

But, I don't know.

[RobertG]

You don't need any particular type of documentation to claim a deduction you are entitled to.

If your niece is paying for clothing, travel and recreation, and other expenses, and no one else is claiming to have paid them, then the national standards may suffice as documentation.

Documentation would only be an issue if there is a conflict over who is providing support.

[marcjy1]

That is very good news, thank you.

Would the same logic hold for other line items:

Line 7, food - this would be a combination of my niece's estimate for buying her own food and me using a National Standard for buying my food.

Line 10, other expenses - house keeping supplies, would use a National Standard.

Also in this line, miscellaneous - related to estimates of bank charges, credit card payments, etc. My niece's data would be an estimate and mine a National Standard.

Finally, line 17, travel - my interpretation of this is gas used by my niece which she pays herself for shopping, attending AA meetings, visiting friends, etc. This would be an estimate. Is the use of gas intended in this line?

[RobertG]

Yes, the same logic holds true for other line items.

Gas expense is part of travel expense.

[marcjy1]

Could you please advise on line 10 on the Worksheet for determining support,  publication 501.

The line states not to include expenses for maintaining the home such as mortgage interest, real estate taxes, and insurance.

However, it would appear to me that I could include things such as pest control, house cleaning service, outdoor drain cleaning, etc.

Thank you.

[DaveF1006]

I am looking on page 15 of publication 501, and it mentions to enter the total amount of repairs (not included in line 6a or 6b). It doesn't list any specific criteria for repairs and i don't not see any reason not to include pest control, house cleaning service, outdoor drain cleaning. These are necessary to sustain livability in the house to provide a safe environment for your dependent(s). Check out this IRS link and read page 15.