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On his 2018 tax return, Tony wishes to claim the ACTC by claiming his nephew, Sam, as a qualifying dependent. Sam has an ITIN. Tony

On his 2018 tax return, Tony wishes to claim the ACTC by claiming his nephew, Sam, as a qualifying dependent. Sam has an ITIN. Tony brings in Sams middle school records showing that Sams address is Tonys address. Tony also brings records showing that Sam is his brothers son to prove their relationship. Which of the following is true?

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