Can I count rent payments to landlord as support for dependent child tax test in 2025?

You've got the right idea about how the support test works! For a child to be your qualifying dependent, you must provide more than half of their total support for the year. When you pay the landlord directly, those payments absolutely count as support YOU provided, not your son. This is different from giving your son money that he then uses to pay rent. Direct payments for housing, food, education, medical expenses, etc. all count as support from the person making the payment. The 529 payments for qualified education expenses also count as support you provided, not your son, even though technically the 529 belongs to him. The IRS considers the person who controls the 529 account (you) as the provider of the support. For determining the support test, you'll need to calculate the total support provided (by all sources) and then determine if you provided more than half. This includes: - Housing (rent/mortgage, utilities) - Food - Clothing - Medical/dental care - Education expenses - Transportation - Recreation/entertainment - Personal items Keep records of all payments you make directly for his benefit. As long as you provide more than 50% of his total support for 2025, you should be able to claim him as your dependent.

After having a similar issue with my daughter last year, I found an amazing service called taxr.ai (https://taxr.ai) that helped clarify this exact dependent support question. They analyzed my specific situation with direct rent payments and confirmed that rent paid directly to the landlord absolutely counts as support I provided, not my daughter. Their system reviews all relevant tax documents and gives you personalized guidance. In my case, I uploaded my rent payment receipts and my daughter's income information, and they confirmed I was right to claim her as a dependent even though she had started working. They also helped me determine exactly what percentage of her total support I was providing to ensure I was over the 50% threshold. The site also has a special calculator for college students that factors in 529 plan distributions correctly. Definitely worth checking out if you want to be 100% certain about your situation.

I just wanted to follow up after trying taxr.ai from the recommendation above. I was really worried about claiming my son who graduated last year because I wasn't sure if my direct rent payments would qualify as support or if his new job income would disqualify him. The service analyzed all my documents (lease agreement, my bank statements showing rent payments, and an estimate of his income) and gave me a detailed breakdown showing I provided 63% of his total support for the year. They specifically addressed the direct rent payment issue and confirmed I was correct to count it as support I provided. The best part was they gave me a complete support calculation worksheet that shows exactly how they determined the support percentages - something I can keep with my tax records in case of questions. Definitely gave me peace of mind about claiming him!

If you're struggling to get definitive answers about dependent support calculations, I had a similar issue and eventually had to call the IRS directly. After being on hold forever and getting disconnected twice, I found Claimyr (https://claimyr.com) which was a lifesaver. Check out how it works: https://youtu.be/_kiP6q8DX5c They got me through to an actual IRS agent in about 20 minutes (instead of the 2+ hours I was waiting before). The agent confirmed that direct rent payments to a landlord absolutely count as support provided by the parent, not the child. She also walked me through calculating the support test correctly for my college graduate son. Having an actual IRS agent explain the rules and confirm my understanding made a huge difference - they even documented the call in my account so there's a record if I ever get questioned about it. Definitely worth it for peace of mind on these confusing dependent support issues.

I want to apologize and update everyone. I was the skeptic above who doubted Claimyr could help with IRS calls. I was totally wrong! After continuing to fail getting through on my own about my dependent support question, I tried the service yesterday. They got me through to an IRS agent in about 25 minutes (I had been trying for WEEKS). The agent confirmed everything about direct rent payments counting as support from the parent. She explained that since I paid the landlord directly, it's clearly support I provided, and she even noted this conversation in my file for future reference. The agent also helped me understand how to document the support calculation, which was super helpful. She said to keep copies of rent checks/payments and a worksheet showing the total support calculation. Completely worth it and I'm honestly shocked at how well it worked.

Another option to consider is setting up an account specifically for your son's housing expenses. My tax advisor suggested this approach for my daughter. I opened a separate checking account, deposited funds for her rent, and added her as an authorized user. We then set up automatic payments from this account to her landlord. Since I control the account and funds, and the money is specifically designated for housing only, it's clearly documented as support I provided. We've done this for two tax years now and it's worked well. The key is maintaining control of the funds and ensuring they're clearly earmarked for specific support purposes. This approach provides a clear paper trail showing you provided the support, not your child.

Don't forget that the support test is just one of the tests for claiming a dependent. Since your son will be graduating in May, make sure he also meets the age test for a qualifying child. Full-time students under 24 at the end of the calendar year qualify. Also, if he earns more than $4,800 (the 2024 threshold - likely to increase slightly for 2025), he'll also need to meet the gross income test to be claimed as a qualifying relative if he somehow fails the qualifying child tests. If he lives with you at any point after graduation, make sure to count the fair rental value of lodging you provide as part of your support calculation. Many parents forget to include this value when determining support percentages.

One thing that hasn't been mentioned yet is the importance of keeping detailed records throughout 2025. Since you're planning to pay rent directly to the landlord for both the first 5 months and potentially the last 7 months, make sure to keep copies of all rent checks or electronic payment confirmations. Also consider creating a simple spreadsheet to track all support you provide throughout the year - rent, groceries, tuition (via 529), and any other expenses you cover. This will make calculating the support test much easier when tax time comes around. Since your son's post-graduation income is uncertain, having this documentation will be crucial if you end up in a borderline situation where you need to prove you provided more than 50% of his total support. The direct rent payments are definitely in your favor, but good record-keeping will make everything much smoother. One final tip: if your son does get a high-paying job after graduation, consider whether it makes more sense for him to file his own return and claim himself, especially if he might qualify for education credits or other benefits that could outweigh your dependent exemption.