TaxGuyBill
Level 15
‎12-06-2019 09:43 PM
Publication 503:

Payments to Relatives or Dependents

You can count work-related payments you make to relatives who aren't your dependents, even if they live in your home. However, don't count any amounts you pay to:

  1. A person for whom you (or your spouse if filing jointly) can claim as a dependent;
  2. Your child who was under age 19 at the end of the year, even if he or she isn't your dependent;
  3. A person who was your spouse any time during the year; or
  4. The parent of your qualifying person if your qualifying person is your child and under age 13.

https://www.irs.gov/publications/p503#en_US_2018_publink1000203322



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