You're asking two questions.
1. If I am eligible for Public Assistance or Food Stamps, is it taxable? The answer is no - this is not considered income. The benefits are not taxable income.
2. Can I be claimed as a dependent? Yes, if you:
- Meet the qualifying child test: You must be either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year (There's no age limit if your child is "permanently and totally disabled" or meets the qualifying relative test)
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