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1 Cards in this Set
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What requirements are set to claim the personal exemption of a relative or non-relative individual?
THINK- SUPORT |
-Supported by taxpayer >50% (multiple contributors >10%)
-Under exemption amount of gross income -Precludes dependent filing of joint return (unless for refund) -Only US Citizens -Relative OR -Taxpayer lives w/individual if non-relative for whole year |