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No, however, if he is working, he may have to file a tax return himself, (this does not include disability income.). In addition, be aware that if he is paying for more than half of his living expenses you may not be able to claim him as a dependent.
No! The money collected from him is being used for expenses that were partly attributed to him anyway. He is just paying his own share of the bills that you subsequently paid out on his behalf. That is not income to you.
No, that is not reportable income for your tax return.
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