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Did you pay more than half of the household costs of keeping up a home lived in for more than six months by your
  • Qualifying Child *
  • Parent ** or
  • Other qualifying relative?
* See Qualifying Child with the following modifications:   
  1.  For filing status purposes, the release of a child's exemption from custodial to noncustodial parent is ignored (the child is treated as the custodial parents qualifying child)
  2. If the qualifying child is married, you must be able to claim the child as a dependent (that is, the child cannot file a joint return and must be a U.S. citizen or resident, or a resident of Canada or Mexico.     
** See Qualifying Relative, but exclude the following:  
  1. Unrelated individuals who are treated as qualifying relatives only because they were a member of your household for the entire year.
  2. Individuals treated as a qualifying  relative only because of a multiple support agreement.            
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