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    Qualifying Relative

    Probably a simple question, but just want to be sure.

    Read through TTB on this so pretty sure.

    TP is a single mom. Has a son, age 19 at the end of 2007. He is not a full time student. His earnings were less than 3400. Mom pays well over half the support. Son does qualify as a qualifying relative, correct?

    #2
    I believe

    you are correct.

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