The Internal Revenue Service defines your dependent as someone who meets all of the following conditions with relation to you: – Is your son, daughter, stepchild, or foster child – Is under age 19 and younger than you, or is a student under 24 and younger than you, or is permanently disabled – Did not provide over half of his or her support – Did not file a joint tax return or filed a joint return only to claim a refund – Lived with you for more than half a year Using a single chain of predicates, determine if your child is a dependent or not.
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