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Determine Whether Tax Dependent Meets an Exception For each tax dependent, ask: Is the individual a tax dependent of someone other than a biological, adopted, or step-parent? OR Is the individual a child under age 19 (or at state option, age 19 or 20 and a full-time student) living with two parents but the parents do not expect to file taxes jointly? OR Is the individual a child under age 19 (or at state option, age 19 or 20 and a full-time student) who lives with one parent and is expected to be claimed as a tax dependent by another parent? 44 If answer is “yes” to any of these questions, tax dependent meets an exception to the normal rules for tax filer households. Comparing Results to Eligibility Levels Determining Household Income Constructing a Household Purpose 1 2 3