ANSWERS: 1
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A child must have been born during the tax year to qualify as a dependent on that year's tax return. A child born on or before December 31, 2009, may be claimed as a dependent on your 2009 tax return, but a child born on or after January 1, 2010, may not be.
Source:
IRS Publication 501: Exemptions, Standard Deduction, and Filing Information
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