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Putting It All Together: Test Your Knowledge Bo Scenario: Bo expects to be claimed as a tax dependent by Brenda. Bo meets one of the tax dependent exception rules: Bo is a child living with two parents, but the parents do not plan to file jointly. Since Bo meets one of the tax dependent exception rules, non-filer rules apply. 72 Comparing Results to Eligibility Levels Determining Household Income Constructing a Household Purpose