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The guidance relates to claiming a child for purposes of determining heed-of-household filing status, the child and dependent care credit, the child tax credit, the earned income credit, the exclusion for dependent care assistance and the dependency deduction, unless the special rule relating to a noncustodial parent applies. THE WFTRA PROVIDES A UNIFORM DEFINITION OF "qualified child" that applies for purposes of head-of-household filing status, the child care credit, the dependency exemption and the earned income credit. 112, as earned income for purposes of the earned income credit. |
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