H&R BLOCK

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dam meets the relationship and member of household test for Tony, since Adam lived with Tony the entire year. Tony may be able to claim Adam as a qualifying relative dependent. Note: Being cousins alone will not meet the relationship test for qualifying relative, because a cousin is not listed as a specific relative relationship. However, a cousin, like other non-relatives, may meet the relationship test for qualifying relative if the individual lived in the taxpayer's home for the enti

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