Rev. Rul. 65-307

The question has been raised whether funeral expenses are `support' for purposes of determining whether a dependency exemption is allowable under section 152(a) of the Internal Revenue Code of 1954.

In the case of a dependent who dies during the year, the determination of the tests of dependency is made with respect to the part of the year in which the dependent lived. For purposes of the support test provided in section 152(a) of the Code, the term `support' has reference only to items which benefit the dependent during his or her lifetime, such as items of food, shelter, clothing, medical and dental care, education, and the like. Accordingly, expenditures for the funeral of a dependent may not be taken into account in determining whether a taxpayer contributed over half of the support of a claimed dependent during any taxable year.