Quote Originally Posted by TaxGuyBill View Post
I think that may get into a possibly 'gray area' of "support" of a dependent/child or "gift". I would think that at least in some cases, that might be difficult to determine which it is.
For an adult relative, where there is no legal obligation, why wouldn't it be both gift and support? I don't see where one precludes the other.

"You make a gift if you give property (including money), or the use of or income from property, without expecting to receive something of at least equal value in return."

As a practical matter, from what I've read, when the IRS audits gift taxes, they are primarily looking for under-valuation of property given, which is not an issue with gifts of money.