In Order to Claim a Dependency Exemption for Other Than

question 157

Essay

In order to claim a dependency exemption for other than a qualifying child, a taxpayer must meet the support test. Generally, this is done by furnishing more than 50% of a dependent's support. What exceptions exist, if any, where the support furnished need not be more than 50%?

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Definitions:

Composite

In geology, composite refers to rocks or materials made up of various distinct components or layers, often seen in volcanic activity.

Shield

A large, flat area of ancient, hard rock on the Earth's surface, often found in continental interiors and known for its geological stability.

Viscous Magma

Magma that does not flow easily.

Abundant Silica

The presence of a high concentration of silicon dioxide in rocks or magma, which affects their viscosity and melting point.