A qualifying child does not have to meet the support test in order to be claim as a dependent
It is true statement that the qualifying children need not to meet the support test for claiming as a dependent. Additionally, a qualifying child should have lived with the taxpayer in the United States for more than half the year and holds a social security number which is valid for employment in the country. A qualifying child is determined without regard to the exception for children of separated or divorced parents. When qualifying child is married then must also meet the nationality and marital status tests for a dependent.
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