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@hameshatumkochaha wrote:

Thanks both of you for answering.  There is however some difference between the two answers.  Please share each of you the source of your information, ie irs doc #, page # etc


Look at IRS Pub 17, page 32 "Qualifying Relative".

https://www.irs.gov/pub/irs-pdf/p17.pdf

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**