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If your son is under 24 and a full time student, his income is not a factor because he is a qualifying child. However, he also must not have provided more than half of his own support and lived with you at least six months (with time at college counts as living with you).
If your son is under 24 and a full time student, his income is not a factor because he is a qualifying child. However, he also must not have provided more than half of his own support and lived with you at least six months (with time at college counts as living with you).
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