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For purposes of the child and dependent care credit a qualifying individual includesAny dependent of...

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Accounting

For purposes of the child and dependent care credit a qualifying individual includes
Any dependent of the taxpayer
Only a dependent ungigy the age of 18
Any dependent who resides with the taxpayer for any period of the tax year
A dependent who is physically or mentally incapable of caring for himself or herself and who resides with the taxpayer for more than onehalif of the taxable year
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