A taxpayer's nephew lived with the taxpayer all year. The nephew is 28 years old, permanently and totally disabled, has no income, and the taxpayer provides all of his support. Can the nephew be claimed as a qualifying child?
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AYes, but only if the nephew's parents do not claim him.
BYes, because a nephew is an eligible relationship and the permanent disability exception removes the age cap.
CNo, because a nephew is not a qualifying child; only sons, daughters, and siblings qualify.
DNo, because the nephew is 28 and does not meet the age test.
✓ Correct answer: B. Yes, because a nephew is an eligible relationship and the permanent disability exception removes the age cap.A nephew is an eligible relationship for the qualifying child test, and when an individual is permanently and totally disabled, there is no upper age limit under the qualifying child rules, so a disabled 28-year-old nephew who lives with the taxpayer and meets the other tests qualifies.
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