rules are changed in 2005

http://taxes.about.com/od/taxglossary/a/Dependents.htm

http://taxes.about.com/od/dependents/a/Dependents_2.htm

Qualifying Relatives is easier:
http://taxes.about.com/od/dependents/a/Dependents_3.htm

BUT, have to be with you for "an entire year"



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