I will be able to take a relative not living with me, as a dependent this year. However, I do not understand how to calculate the fair rental value of the mobile home in which he lives (and owns) in Virginia. He lives in a mobile home community. Do I simply take a comparable mobile home rent and multiply by 12 months? Or is there a special formula that I need to use to calculate this FRV? Can someone walk me through this? We both live in Virginia. Thanks, Mary Ann
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