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Level 5
February 5, 2026
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Worksheet for Determining Support - Misc expenses

  • February 5, 2026
  • 1 reply
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I really appreciate all the I have received so far!

 

I just want to figure out if the follow that my son pays for out of his own money are considered support and to include them on Line 2 and Line 18?

- Car insurance

- Cell phone bill

- Misc personal spending that my son spends out of his personal bank account

   - snacks, tag renewal, entertainment, and small purchases for things for his room

 

    Best answer by VictoriaD75

    Yes. Costs such as car insurance, cell phone, and snacks/entertainment can be included in the calculation for support. For example, car insurance and entertainment can be considered part of travel and recreation expenses. Cell phone costs or purchases for things in his room may be considered a personal necessity. 

     

    See the following to assist in determining support:

     

    IRS Worksheet 2

     

    In order to claim your son as a qualifying child, 

    • The child must be: (a) under age 19 at the end of the year and
      younger than you (or your spouse, if filing jointly), (b) under age
      24 at the end of the year, a full-time student, and younger than
      you (or your spouse, if filing jointly), or (c) any age if permanently
      and totally disabled.
    • The child must have lived with you for more than half of the year - education is considered a temporary absence. So if the child is away at college, they are considered to have lived with you.
    • The child must not have provided more than half of his or her own
      support for the year.

    Rules for Claiming Dependents on Taxes

     

    @AndrewA87 
     

     

    1 reply

    VictoriaD75
    Level 12
    February 5, 2026

    Yes. Costs such as car insurance, cell phone, and snacks/entertainment can be included in the calculation for support. For example, car insurance and entertainment can be considered part of travel and recreation expenses. Cell phone costs or purchases for things in his room may be considered a personal necessity. 

     

    See the following to assist in determining support:

     

    IRS Worksheet 2

     

    In order to claim your son as a qualifying child, 

    • The child must be: (a) under age 19 at the end of the year and
      younger than you (or your spouse, if filing jointly), (b) under age
      24 at the end of the year, a full-time student, and younger than
      you (or your spouse, if filing jointly), or (c) any age if permanently
      and totally disabled.
    • The child must have lived with you for more than half of the year - education is considered a temporary absence. So if the child is away at college, they are considered to have lived with you.
    • The child must not have provided more than half of his or her own
      support for the year.

    Rules for Claiming Dependents on Taxes

     

    @AndrewA87 
     

     

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    AndrewA87Author
    Level 5
    February 5, 2026

    Thanks!

    I assume that includes his cell phone carrier monthly plan bill.

     

     

    DawnC
    Level 15
    February 5, 2026

    Yes it does!

    **Say "Thanks" by clicking the thumb icon in a post. **Mark the post that answers your question by clicking on "Mark as Best Answer"