One requirement for claiming a dependent other than a qualifying child is that the taxpayer provides more than 50 percent of the dependent's support (assuming it is not a multiple support agreement situation).

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This requirement is true. To claim a dependent other than a qualifying child, the taxpayer must provide more than 50 percent of the dependent's support, as long as it is not a multiple support agreement situation.

One Requirement for Claiming a Dependent Other Than a Qualifying