Updated October 28, 2026. Quick answer: Worksheet 3-1 in Publication 17 works out whether a person you supported paid for more than half of their own support, and whether you paid for more than half. It is how you test the support requirement for a qualifying child and for a qualifying relative before you claim someone as a dependent.
What this worksheet is for
Publication 17 says of the child’s support test “To meet this test, the child can’t have provided more than half of the child’s own support for the year.” For a qualifying relative the test is the reverse, and the publication says “You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person’s support.” One worksheet serves both tests; it stops early once the child test is answered. Publication 501 prints the same worksheet as its Worksheet 2 and says “You may find Worksheet 2 helpful in figuring whether you provided more than half of a person’s support.”
Part 1: the person’s own funds, lines 1 to 5
| Line | What the worksheet says |
|---|---|
| 1 | “Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Don’t include funds provided by the state; include those amounts on line 23 instead.” |
| 2 | “Enter the amount on line 1 that was used for the person’s support” |
| 3 | “Enter the amount on line 1 that was used for other purposes” |
| 4 | “Enter the total amount in the person’s savings and other accounts at the end of the year” |
| 5 | “Add lines 2 through 4. (This amount should equal line 1.)” |
The point of this block is that a person’s own money counts as their own support only when it is spent on support. The publication says “A person’s own funds aren’t support unless they are actually spent for support.”.
Part 2: household expenses, lines 6 to 12
| Line | What the worksheet says |
|---|---|
| 6a | “Enter the total rent paid” |
| 6b | “Enter the fair rental value of the home. If the person you supported owned the home, also include this amount in line 21” |
| 7 | “Enter the total food expenses” |
| 8 | “Enter the total amount of utilities (heat, light, water, etc., not included in line 6a or 6b)” |
| 9 | “Enter the total amount of repairs (not included in line 6a or 6b)” |
| 10 | “Enter the total of other expenses. Don’t include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance” |
| 11 | “Add lines 6a through 10. These are the total household expenses” |
| 12 | “Enter total number of persons who lived in the household” |
Part 3: the person’s support, lines 13 to 19
| Line | What the worksheet says |
|---|---|
| 13 | “Divide line 11 by line 12. This is the person’s share of the household expenses” |
| 14 | “Enter the person’s total clothing expenses” |
| 15 | “Enter the person’s total education expenses” |
| 16 | “Enter the person’s total medical and dental expenses not paid for or reimbursed by insurance” |
| 17 | “Enter the person’s total travel and recreation expenses” |
| 18 | “Enter the total of the person’s other expenses” |
| 19 | “Add lines 13 through 18. This is the total cost of the person’s support for the year” |
Part 4: who provided more than half, lines 20 to 26
| Line | What the worksheet says |
|---|---|
| 20 | “Multiply line 19 by 50% (0.50)” |
| 21 | “Enter the amount from line 2, plus the amount from line 6b if the person you supported owned the home. This is the amount the person provided for their own support” |
| 22 | “Is line 21 more than line 20?” If no: “You meet the support test for this person to be your qualifying child. If this person also meets the other tests to be a qualifying child, stop here” and skip lines 23 to 26. Otherwise, the worksheet says to go to line 23 and finish it to see whether the person is your qualifying relative. If yes: “You don’t meet the support test for this person to be either your qualifying child or your qualifying relative. Stop here.” |
| 23 | “Enter the amount others provided for the person’s support. Include amounts provided by state, local, and other welfare societies or agencies. Don’t include any amounts included on line 1.” |
| 24 | “Add lines 21 and 23” |
| 25 | “Subtract line 24 from line 19. This is the amount you provided for the person’s support” |
| 26 | “Is line 25 more than line 20?” If yes: “You meet the support test for this person to be your qualifying relative.” |
An example with mostly invented numbers
Illustration. Lines 1 to 5 use the publication’s own example of a parent who received $2,400 in social security benefits and $300 in interest, paid $2,000 for lodging and $400 for recreation, and put $300 in a savings account. The remaining amounts are invented for this page.
| Item | Amount |
|---|---|
| Line 1: your parent’s funds (the publication’s example: $2,400 social security plus $300 interest) | $2,700 (computed) |
| Line 2: the part used for support (the publication’s example: $2,000 lodging plus $400 recreation) | $2,400 (computed) |
| Line 3: used for other purposes (invented) | $0 |
| Line 4: savings at year end (the publication’s example: $300) | $300 |
| Line 5, computed: lines 2 + 3 + 4 (equals line 1) | $2,700 (computed) |
| Line 6a: rent for the home you share (invented) | $9,600 |
| Line 7: food (invented) | $4,800 |
| Line 8: utilities (invented) | $1,800 |
| Line 9: repairs (invented) | $600 |
| Line 10: other expenses (invented) | $0 |
| Line 11, computed: lines 6a through 10 | $16,800 (computed) |
| Line 12: persons in the household (you and your parent) | 2 |
| Line 13, computed: line 11 divided by line 12 | $8,400 (computed) |
| Lines 14 to 18: clothing 500, education 0, medical 1,500, travel and recreation 600, other 400 (invented) | $3,000 (computed) |
| Line 19, computed: line 13 + lines 14 to 18 | $11,400 (computed) |
| Line 20, computed: line 19 x 0.50 | $5,700 (computed) |
| Line 21: line 2 (your parent does not own the home) | $2,400 |
| Line 22: is $2,400 more than $5,700? | No |
| Line 23: amounts others provided (invented) | $0 |
| Line 24, computed: line 21 + line 23 | $2,400 (computed) |
| Line 25, computed: line 19 minus line 24 | $9,000 (computed) |
| Line 26: is $9,000 more than $5,700? | Yes |
On these invented numbers the parent provided $2,400 of a $11,400 total, well under the $5,700 half, and you provided $9,000, which is more than half. The support test for a qualifying relative is met on this one test. The other tests, including the gross income and relationship tests, are separate; a dependent is only claimed when all of them are met.
Other rules the worksheet does not apply
The worksheet ends with “You can’t claim this person as a dependent unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents (or parents who live apart), or the special rule for kidnapped children.” Those exceptions are explained in the same chapter of the publication.
Edition
This page reads Publication 17 (2025), the file irs.gov served on 2026-10-28 (sha256 in the kit data). It covers the 2025 return, filed in 2026. Check the tax year printed on the worksheet in your own copy and use that year’s line numbers and dollar amounts, because a different year’s worksheet can word its lines differently.
Common mistakes
- Counting all of a parent’s income as support they provided for themselves. Only money actually spent on support counts.
- Forgetting the housing cost when the person owns the home. Line 6b and line 21 carry the fair rental value of a home the supported person owns.
- Stopping at line 22 for a relative. Line 22 answers the child test; a qualifying relative still needs lines 23 to 26.
- Treating the support test as the whole dependent decision. It is one of several tests.
Related: claiming a parent as a dependent, claiming a grandchild as a dependent, Worksheet 2-1, cost of keeping up a home, and Publication 501.
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Answer againSources
- Publication 17 (2025), Your Federal Income Tax: https://www.irs.gov/pub/irs-pdf/p17.pdf
- Publication 501 (2025), Dependents, Standard Deduction, and Filing Information: https://www.irs.gov/pub/irs-pdf/p501.pdf
Read from the IRS documents linked above on October 28, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.