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Deductions & credits
I copied that directly from them. I had to delete the bullet points due to formatting, but it says "For the IRS to accept you as a qualifying relative, you must pass all of these tests:" followed by a series of bullet points, three of which I pasted above. The relative requirement and the living-with-them requirement are entirely separate bullet points, as separate from each other as each is from every other bullet point.
May 16, 2020
9:39 AM