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• • • • If Tax Dependent Does Not Meet an Exception, Apply Tax Dependent Household Rules Construct a tax dependent’s household: A tax dependent’s household must include: The taxpayer who is claiming the individual as a tax dependent (this could be two people if filing jointly); AND Any other tax dependents the taxpayer(s) claim(s); AND The tax dependent’s spouse if they live together 51 The tax dependent; AND Comparing Results to Eligibility Levels Determining Household Income Constructing a Household Purpose