A taxpayer is allowed a dependency exemption for a brother for whom over half the support was paid even if the brother earned more than $3,650 while a full-time student.

Name: A taxpayer is allowed a dependency exemption for a brother for whom over half the support was paid even if the brother earned more than $3,650 while a full-time student.
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Question

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Only children of the taxpayer qualify for the waiver of the income test.

A Taxpayer Is Allowed a Dependency Exemption for a Brother