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Old Dec 25, 2013, 08:39 AM
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Perna Perna is offline
Pandita-in-training
 
Member Since: Sep 2006
Location: Maryland
Posts: 27,289
For IRS purposes, she is already a "qualifying relative" (not "qualifying child" because of her age), she's a deduction, does not matter why you support her, just has to meet income tests, etc.

Publication 17 (2013), Your Federal Income Tax
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