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What determines when a dependent is considered to be 13 years old, if they are a qualifying child who had not reached their 13th birthday

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What determines when a dependent is considered to be 13 years old, if they are a qualifying child who had not reached their 13th birthday when the care was provided? ' The day of their birthday. ' The day before their birthdays ' The last day of the year. " The rst day of the following year

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