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John divorced his spouse in 2020. He comes to you and wants to claim his son James (8) as a qualifying child on his 2021

John divorced his spouse in 2020. He comes to you and wants to claim his son James (8) as a qualifying child on his 2021 tax return.. However, he is not sure if he can, as he never had to do this before. Which of the following questions is most relevant? How many nights did James live with you in 2021? Is James under 21 years of age as of December 2021? Did you provide more than half of James' support in 2021? Did James live with his mother at all in 2020?

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