SEE-1 - Preliminary Work and Taxpayer Data - Section 1.2

Apply the qualifying child and qualifying relative tests, including the support, relationship, age, and joint return tests for dependency determinations.

Apply the qualifying child tests - relationship, age, residency, and joint return - and the qualifying relative tests, including the gross income limit and support test, to determine whether a person may be claimed as a dependent. Distinguish situations where a child meets the qualifying child criteria from those that fall back to the qualifying relative rules.

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