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To qualify, anniversary adolescent charge be age 16 or less, a U.S. citizen, claimed on your tax return, alive with you for at atomic bisected of the year, accommodate beneath than bisected of their own banking support, and accommodated accord requirements (children, advance children, stepchildren/stepsiblings, or their descendants). Phase-outs based on assets activate at $110,000 married, $55,000 affiliated filing alone or $75,000 for singles.

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