For purposes of the dependency exemption,a qualifying child must be under age 19,a full-time student under age 24,or a permanently and totally disabled child.

Name: For purposes of the dependency exemption,a qualifying child must be under age 19,a full-time student under age 24,or a permanently and totally disabled child.
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This statement is true. According to the IRS, a qualifying child must meet the age and disability requirements mentioned in the statement to be eligible for the dependency exemption.

For Purposes of the Dependency Exemption,a Qualifying Child Must Be