Qualifying child
Definition:
To be a qualifying child, the dependent must meet eight tests: (1) relationship, (2) age, (3) residence, (4) support, (5) citizenship or residency, (6) joint return, (7) qualifying child of more than one person, and (8) dependent taxpayer.
Source: Understanding Taxes - Glossary - irs.gov
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Income Tax Glossary » Letter |
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