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List Several Categories of Persons That Cannot Be a Qualified

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List several categories of persons that cannot be a qualified child but can be a qualified relative for dependency exemption purposes.


Definitions:

Gender Identity Disorder

An older term for what is now more commonly referred to as gender dysphoria, which is the distress or discomfort that may accompany a difference between a person's gender identity and their biological sex.

Oppositional Defiant Disorder

A behavioral disorder characterized by a persistent pattern of angry, defiant, and vindictive behavior towards authority figures.

Gender Dysphoria

A psychological condition where a person experiences discomfort or distress because there is a mismatch between their biological sex and gender identity.

Cross-dressing

The act of wearing clothes traditionally associated with the opposite gender, which can be a form of self-expression, entertainment, or part of an individual's gender identity.

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