disabled dependent child

基本解釋

It is simply impossible for parents to claim a non-disabled dependent adult child over age 24 earning that amount of money.
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You may not itemize deductions on a form 1040-A. You may claim some credits using the form 1040-A, including the child tax credit, education credits, earned income credit, credit for child and dependent care expenses, credit for the elderly or the disabled and the American Opportunity Credit.
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