qbteachmt
Level 15
04-07-2021
12:09 PM
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You would determine if the person is not a dependent in 2020. That doesn't mean "not being claimed." It means "no longer qualifies as a dependent." You must correctly address whether they Can be Claimed as a dependent on someone else’s tax return.
You might want to bookmark this link and read the IRS guidance.
Interactive wizards portal includes one for determining dependency:
https://www.irs.gov/help/ita
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