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Dependents - IRS tax forms

apps.irs.gov

prefer the Overview of the Rules for Claiming a Dependent chart instead. What tests must be met for all dependents? A dependent may be either a qualifying child or a qualifying relative. Both types of dependents have unique rules, but some requirements are the same for both.

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Overview of the Rules for Claiming a Dependent

apps.irs.gov

3 There is an exception if the person is disabled and has income from a sheltered workshop. ... For example, if a mother receives Temporary Aid to Needy Families (TANF) and uses the TANF payments to support her children, the proposed regulations treat the mother as …

  Rules, Overview, Dependent, Disabled, Claiming, Deney, Overview of the rules for claiming a dependent

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