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You can exemption for your dependent
if your meet the following requirements.
1. The person cannot be your qualifying child
or the qualifying child of any other taxpayer.
2. The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household (and your relationship must not violate local law
3. The person's gross income
for the year must be less than $3,700.3
4. You must provide more than half of the person's total support for the year.Child
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing
jointly), (b) under age 24 at the end of the year, a full-time student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year.2
4. The child must not have provided more than half of his or her own support for the year.
5. The child is not filing a joint return
for the year (unless that joint return is filed only as a claim for refund).
If the dependents qualify then you can deduction exemption on their taxes
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