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单词 qualifying child
释义

qualifying child

Definition
Individual who satisfies four tests of the IRS and may provide tax benefits to a taxpayer. Qualifying children must be a taxpayer's child or stepchild, foster child or sibling, live in the same residence as the taxpayer for more than half the year, be under the age of 19, and does not provide more than half of his or her support for the year.
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更新时间:2025/2/2 13:21:43