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To qualify as a qualifying relative, an individual must meet three of five tests.These are the gross income test; the support test; the relationship or member of the household test; the citizen or residency test; and the joint return test.()
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Ed and Elise got married during the year and they each sold their homes to buy a new house for them to live in.As long as they file a joint return they can each claim a $250,000 exclusion.()
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Title 26 of the United States Code is commonly referred to as the Internal Revenue Code.()
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