How does rent paid directly to landlord affect dependent support test for college student?

The support test looks at who actually provides more than half of your daughter's total support for the year, regardless of how the money changes hands. What matters is who is the source of the funds. When you pay the landlord directly, you are definitely providing support. If you give your daughter money specifically to pay rent, you're still providing that support. The IRS looks at the substance of the transaction, not just the form. Money you give your daughter that is used for her support is considered provided by you, not her. The only money that would count as your daughter providing her own support would be from her own earnings, savings, or loans in her name. So her $800/month (and whatever she earns after graduation) would count as her providing her own support, but only when she uses that money for support items (housing, food, clothing, medical, education, etc.). To determine if you provide more than half her support, you'll need to calculate the total cost of her support for the entire year and then determine how much of that you provided versus how much she provided from her own resources.

I was in a similar situation with my son last year and found the taxr.ai service incredibly helpful. I was confused about all the support test rules and how they applied to our specific situation with me paying some expenses directly and giving him money for others. I uploaded our financial details to https://taxr.ai and they analyzed everything, explaining exactly how the support test works in cases like ours. They clearly broke down which payments count as support from me versus from my son, regardless of how the money flowed. The analysis showed me that I was overthinking it - what matters is the source of the funds, not the payment method. Their explanation about the difference between genuine gifts versus earmarked support money was the clearest I've seen anywhere. Definitely worth checking out if you're still uncertain about your situation!

Just wanted to follow up and say I decided to try taxr.ai after seeing this thread. Super glad I did! Turns out I was counting some expenses wrong in my support calculations for my daughter. They explained that certain expenses I thought were support actually weren't (like car insurance for a car that's in her name but I pay for). They also cleared up my confusion about money I transfer to her account monthly - since we both understood it was specifically for living expenses and not a no-strings-attached gift, it counts as my support even though it goes through her account first. The documentation they provided actually referenced specific IRS examples that matched our situation. Definitely helped me understand where I stand with the support test for 2025!

If you're still confused after getting advice here, I'd recommend contacting the IRS directly. I had a similar question last year about support rules for my son in college, and after trying for DAYS to get through to the IRS (constant busy signals, disconnects, hours on hold), I found this service called Claimyr. You just go to https://claimyr.com and they somehow get you connected to an actual IRS agent usually within 15-20 minutes instead of waiting for hours or days. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c I was able to ask specifically about my rent payment situation and got an official answer directly from the IRS. The agent confirmed that paying rent directly to the landlord absolutely counts as support from the parent, not the child. They also explained exactly how to document everything in case of an audit. Completely worth it for the peace of mind on a tax question this specific.

I need to eat my words from my earlier comment. After continuing to struggle with getting clear answers about my own dependent situation, I broke down and tried Claimyr yesterday. I was connected to an IRS representative in about 15 minutes, which was frankly shocking after my previous attempts. The agent I spoke with was surprisingly knowledgeable and confirmed exactly what others have said here - payments made directly to a landlord for an adult child's housing count as support provided by the parent for the support test. She also explained that even if I gave money to my child specifically earmarked for rent, it would still count as my support rather than theirs. I'm still surprised it worked so well, but I can't argue with results. The clarity on this issue alone was worth it, and now I can confidently move forward with my tax planning for next year.

Just to add another perspective on the support test - remember that you need to look at ALL support for the entire year, not just housing. The rent is a big part, but you need to add up: - Housing (rent/mortgage, utilities, property insurance, etc.) - Food - Clothing - Medical and dental care - Education expenses - Transportation costs - Recreation and other necessities Then figure out who provided what. If your daughter starts making good money after graduation and covers all her other expenses while you only pay rent, you might need to do the math carefully to see if you still provide more than 50% total.

Don't forget about the 529 plan payments for tuition! Those definitely count as support provided by you, not your daughter. Publication 501 specifically addresses this - educational expenses paid from a 529 plan are considered provided by the account owner (you). Also, make sure your daughter doesn't file her taxes claiming herself as her own dependent. You should coordinate with her on this to avoid any potential issues with the IRS flagging conflicting returns.

I'm an accounting student, and we just covered this in my tax class. The key distinction the IRS makes is between actual gifts versus disguised support payments. A true gift has no strings attached - you give money with no expectation of how it will be used. If you give your adult child $2,000 as a birthday present and they happen to use it for rent, that could potentially be considered their own support. But if you give money with the understanding or expectation it will be used for specific support items (like saying "here's money for your rent"), the IRS considers that as support from you, not them. The economic reality matters more than the mechanics of how the payment happens. So whether you pay the landlord directly or give your daughter money specifically for rent, both count as support from you for the support test.