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Special Test for Qualifying Child
Criteria established by tax authorities to determine if a child is eligible for tax benefits, focusing on relationship, age, residency, and support.
Gross Income Test
A criterion used to determine if someone can be claimed as a dependent based on their income level.
Relationship Test
Criteria used in tax law to determine eligibility for filing status, dependent deductions, and other tax-related considerations based on familial relations.
Dependent Taxpayer Test
Criteria used to determine whether a taxpayer can claim another person as a dependent, including relationship, residency, and support tests.
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