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CE PROGRAM (NYSHIP) PS-425.3 (8/11) The following definitions extracted from the Internal Revenue Code (IRC) may be helpful in determining if your dependent qualifies as a dependent for federal purposes. It is recommended that you seek the advice of a tax professional or consult with your tax advisor before you complete this affidavit. IRC SECTION 152 DEPENDENT DEFINED. Under IRC Section 152 a dependent can be a qualifying relative S152(a) (2) A qualifying relative can be an individual with r.

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