But i conseder him as my nephew and by accident but him as newphew instead of other.. Have no documents I can get my uncle's letter notarize from mexico would that be valid here in usa. I dought it
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"uncle's son" "i conseder him as my nephew"
He is actually your cousin, which is not considered by the IRS to be a close relative. He is treated as any person who is not related to you. As such, he must have lived with you all year for you to claim him. .
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