Jessica has been raising her son, Jim, alone since her husband died 5 years ago. This year, Jessica earned $25,000. Jim, who lives with Jessica, is single, and does not provide more than half of his own support. He was 19 years old on September 17. Jim is not a full-time student and is not disabled. He worked for a short time at a fast food restaurant and made about $1,800. Jessica and Jim are both U.S. citizens and have SSNs.
Is Jim the qualifying child or qualifying relative of Jessica?
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Jim meets the requirements for being Jessica's qualifying relative. |
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Jim is Jessica's qualifying child since he is her son. |