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To claim these family members as dependents, you and they must meet specific criteria like income requirements.
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But as Tom Wheelwright explains in his book taxes are not meant as a show of our civic commitment but as a series of incentives set by the government to encourage citizens to do things that grow the economy.
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If you are staying at airbnb, you more than likely can defend the upgrade as still being business.
Description: Turbo Tax does a very good job guiding you through this section.