To qualify as a qualifying child, an individual must meet five tests. These are the age test; the non-support test; the principal residence test; relationship test; and the citizen or residency test.
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Q4: Alan is a 23-year old student at
Q5: Philip has been working in Spain for
Q6: To be a qualifying relative, an individual
Q7: Carlos had $3,950 of state taxes withheld
Q8: Mary Lou is a 22-year old student
Q10: To qualify as a head of household,
Q11: To be a qualifying relative, an individual
Q12: Unreimbursed meals and entertainment paid by employees
Q13: Ariel has two children, Christopher and Pat.
Q14: Under the legislative grace concept, Congress allows
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