Which of the following is true regarding a qualifying dependent, other than a qualifying child, for purposes of the Credit for Other Dependents enhancement of the child tax credit in 2022?

The Social Security number requirement does not apply.

The taxpayer may claim a $500 refundable credit for each qualifying dependent.

A qualifying dependent must be under age 17 at the end of the tax year.

.The qualifying dependent must live with the taxpayer all year as a member of the household.

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