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The tests for who can be a dependent can be explained as There are 4 tests for qualifying child and 3 of those tests are

The tests for who can be a dependent can be explained as
There are 4 tests for qualifying child and 3 of those tests are the same ones used to test for qualifying relative status
Use the same tests for qualifying child or qualifying relative to determine if someone is a dependent.
There are 3 tests for qualifying child and 4 tests for qualifying relative.
There are 4 tests for qualifying child. Two of these tests are also used as part of the 3 tests for qualfiying relative.
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