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All of the following dependents qualify for the new Other Dependent Credit (ODC), EXCEPT A cousin who satisfies the qualifying relative dependency rules. An 18-year-old

All of the following dependents qualify for the new Other Dependent Credit (ODC), EXCEPT

A cousin who satisfies the qualifying relative dependency rules.

An 18-year-old qualifying child.

A child who qualifies for the Child Tax Credit.

A 32-year-old brother who satisfies the qualifying relative dependency rules.

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