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The grandchild could be the being qualified cousin should your gross income ensure that you the assistance test is actually satisfied. Which man is generally your being qualified cousin should your revenues make sure the assistance try are fulfilled. Your parent can be’t allege Kody as the an excellent qualifying son the goal as the your own father or mother’s AGI actually more than your own. (The support test doesn’t submit an application for the brand new made money borrowing.) But not, you agree to let your mother allege Kody.

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