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A qualifying relative is an individual who satisfies the following tests: Relationship/household—a qualifying relative must be a member of the taxpayer's family or a member of the taxpayer's household. Gross income—a qualifying relative's gross income must be less than the annual exemption amount. Qualifying Relative Dependent - Federal - Topics | Wolters Kluwer cch.com https://answerconnect.cch.com › topic › qualifying-relati... cch.com https://answerconnect.cch.com › topic › qualifying-relati...
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