For purposes of the dependency exemption qualification,the test for qualifying children includes an age restriction but the test for qualifying relative does not.

Name: For purposes of the dependency exemption qualification,the test for qualifying children includes an age restriction but the test for qualifying relative does not.
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Quizplus · Accepted Answer

The age test is only applicable for determining if a child qualifies for the dependency exemption. There is no age restriction for qualifying relatives.

For Purposes of the Dependency Exemption Qualification,the Test for Qualifying