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Five tests must be met for a child to be the taxpayer s qualifying child. To meet the Relationship Test for a qualifying child, the
Five tests must be met for a child to be the taxpayers qualifying child. To meet the Relationship Test for a qualifying child, the individual must be which of the following?
A An adopted child
B A foreign exchange student who lived in the US for six months
C A cousin who lives in a different city
D None of the above
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