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Putting It All Together: Test Your Knowledge Zach Scenario: Zach expects to be claimed as a tax dependent by Zelda. Zach meets one of the tax dependent exception rules: Zach is claimed by a non-parent. Since Zach meets one of the tax dependent exception rules, non-filer rules apply. Zoe is pregnant so the family size needs to be adjusted for pregnancy. 77 Comparing Results to Eligibility Levels Determining Household Income Constructing a Household Purpose