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2. Realize that it is HIS return that was wrong by claiming his exemption. He is under 19. His parents, (or in this case the legal guardian) is entitled to his personal exemption.

Under 19, check. Relationship test, check. Not providing half his own support, probably true but hard to get real world numbers.

But there's the residency test. He only lived with his guardian for 5 months and a week, less than half the year. It wasn't stated that he was away at school; is there some other reason he would be considered to have lived with the guardian more than half the year?

If he fails the residency test, he's not a qualifying child; and earnings of $6500 would keep him from being a qualifying relative. In this case, it would be the guardian's return that is in error. An unfortunate answer, to be sure, as his exemption likely has a bigger impact on the guardian's return than on his own; but there it is.

Is there something I'm missing here?

Patzer
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