Publication 501 (2021), Dependents, Standard Deduction, and Filing Information | Internal Revenue Service

Five tests must be met for a child to be your qualifying child. The five tests are : These tests are explained adjacent. . This is an Image: caution.gif If a child meets the five tests to be the qualifying child of more than one person, there are rules you must use to determine which person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person, later.. A foster child is an individual who is placed with you by an authorize placement means or by judgment, decree, or other order of any court of competent legal power.

An adopt child is always treated as your own child. The terminus “ adopted child ” includes a child who was legally placed with you for legal borrowing. A doctor determines the circumstance has lasted or can be expected to last endlessly for at least a year or can lead to death. A school can be an elementary school, junior or elder high school, college, university, or technical, craft, or mechanical school. however, an on-the-job train run, agreement school, or school put up courses lone through the Internet does n’t count as a school. To qualify as a scholar, your child must be, during some partially of each of any 5 calendar months of the year : The facts are the same as in Example 1 except your spouse is 25 years old. Because your brother is younger than your spouse and you and your spouse are filing a joint restitution, your brother is your qualifying child, evening though he is n’t younger than you. Your 23-year-old buddy, who is a scholar and unmarried, lives with you and your spouse, who provide more than half of his support. He is n’t disabled. Both you and your spouse are 21 years old, and you file a articulation render. Your brother is n’t your qualifying child because he is n’t younger than you or your spouse. To be your qualifying child, a child who is n’t permanently and wholly disable must be younger than you. however, if you are married filing jointly, the child must be younger than you or your spouse but does n’t have to be younger than both of you. Your son turned 19 on December 10. Unless he was permanently and wholly disabled or a student, he does n’t meet the age test because, at the end of the year, he was n’t under age 19. A student under long time 24 at the end of the class and younger than you ( or your spouse if filing jointly ), or Under historic period 19 at the end of the year and younger than you ( or your spouse if filing jointly ), This rule for divorced or separated parents besides applies to parents who never married and lived apart at all times during the stopping point 6 months of the class. The custodial parent can revoke a release of claim to an exemption. For the revocation to be effective for 2021, the custodial rear must have given ( or made fair efforts to give ) written poster of the revocation to the noncustodial parent in 2020 or earlier. The custodial parent can use Part III of Form 8332 for this function and must attach a replicate of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. The noncustodial rear ca n’t attach pages from the decree or agreement alternatively of Form 8332 if the rule or agreement went into effect after 2008. The custodial parent must sign either Form 8332 or a like statement whose only function is to release the custodial rear ‘s call to an exemption, and the noncustodial parent must attach a replicate to his or her render. The shape or instruction must release the custodial parent ‘s call to the child without any conditions. For example, the release must not depend on the noncustodial parent paying patronize. The noncustodial parent must attach all of the follow pages of the decree or agreement to his or her tax return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial rear may be able to attach certain pages from the decree or agreement alternatively of Form 8332. The rule or agreement must submit all three of the follow. The dismissal can be for 1 year, for a number of assign years ( for exercise, alternate years ), or for all future years, as specified in the declaration. The custodial parent must use either Form 8332 or a similar instruction ( containing the same information required by the form ) to make the written declaration to release a claim to an exemption for a child to the noncustodial rear. Although the exemption come is zero for tax class 2021, this free allows the noncustodial rear to claim the nonrefundable child tax credit, credit for other dependents, refundable child tax credit, or extra child tax credit, if applicable, for the child. The noncustodial parent must attach a copy of the form or statement to his or her tax return. Your daughter lives with you from January 1, 2021, until May 31, 2021, and lives with her other parent, your ex-spouse, from June 1, 2021, through the end of the year. She turns 18 and is emancipated under state police on August 1, 2021. Because she is treated as not living with either parent beginning on August 1, she is treated as live with you the greater issue of nights in 2021. You are the custodial rear. When your son turned historic period 18 in May 2021, he became emancipated under the law of the country where he lives. As a result, he is n’t considered in the detention of his parents for more than half of the year. The special convention for children of divorced or separated parents does n’t apply. Your son normally lives with you during the week and with his other rear, your ex-spouse, every other weekend. You become ill and are hospitalized. The other rear lives in your home with your son for 10 back-to-back days while you are in the hospital. Your son is treated as surviving with you during this 10-day period because he was living in your home. Your son lived with you 180 nights during the year and lived the same number of nights with his other rear, your ex-spouse. Your AGI is $ 40,000. Your ex-spouse ‘s AGI is $ 25,000. You are treated as your son ‘s custodial parent because you have the higher AGI. In 2021, your daughter lives with each rear for alternate weeks. In the summer, she spends 6 weeks at summer camp. During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. You and your child ’ s other parent are divorced. In 2021, your child lived with you 210 nights and with the early parent 155 nights. You are the custodial rear. If, due to a parent ‘s night study schedule, a child lives for a greater number of days, but not nights, with the rear who works at night, that parent is treated as the custodial parent. On a school day, the child is treated as live at the chief residence registered with the school. If a child was n’t with either parent on a particular night ( because, for exercise, the child was staying at a ally ‘s sign of the zodiac ), the child is treated as surviving with the parent with whom the child normally would have lived for that night, except for the absence. But if it ca n’t be determined with which parent the child normally would have lived or if the child would not have lived with either rear that night, the child is treated as not living with either rear that night. If a child is emancipated under country jurisprudence, the child is treated as not living with either rear. See exercise 5 and 6. The night of December 31 is treated as separate of the class in which it begins. For example, the night of December 31, 2021, is treated as part of 2021. If the child lived with each parent for an equal count of nights during the year, the custodial rear is the rear with the higher align gross income ( AGI ). In the ship’s company of the rear, when the child does n’t sleep at a rear ‘s home ( for example, the parent and child are on vacation together ). If the parents divorced or separated during the class and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater issue of nights during the rest of the year. The custodial parent is the parent with whom the child lived for the greater number of nights during the class. The early parent is the noncustodial parent. evening if statements ( 1 ) through ( 4 ) are all true and the custodial parent signs Form 8332 or a well like statement that he or she won ’ deoxythymidine monophosphate claim the child as a subject for 2021, this doesn ’ t allow the noncustodial parent to claim the child as a qualify child for the gain income accredit. The custodial rear or another taxpayer, if eligible, can claim the child for the earned income citation. however, this doesn ’ deoxythymidine monophosphate allow the noncustodial parent to claim head of family file condition, the credit for child and dependent caution expenses, the excommunication for dependent care benefits, the earn income credit, or the health coverage tax credit. See Applying the tiebreaker rules to divorced or separated parents ( or parents who live apart ), later. A pre-1985 decree of divorce or separate care or written separation agreement that applies to 2021 states that the noncustodial rear can claim the child as a dependant, the decree or agreement was n’t changed after 1984 to say the noncustodial parent ca n’t claim the child as a dependant, and the noncustodial parent provides at least $ 600 for the child ‘s support during the year. The custodial rear signs a written announcement, discussed later, that he or she wo n’t claim the child as a dependant for the year, and the noncustodial rear attaches this written contract to his or her rejoinder. ( If the decree or agreement went into impression after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or legal separation agreement, late. If the decree or agreement went into impression after 2008, see Post-2008 divorce rule or separation agreement, by and by. ) The child is in the hands of one or both parents for more than half of the class. Lived apart at all times during the concluding 6 months of the class, whether or not they are or were married. In most cases, because of the residency quiz, a child of divorced or separate parents is the qualifying child of the custodial parent. however, the child will be treated as the qualifying child of the noncustodial parent if all four of the follow statements are true. In the year of the child ’ s revert, the child lived with you for more than half the separate of the year following the date of the child ’ south return. In the year the kidnap occurred, the child lived with you for more than one-half of the separate of the year before the date of the kidnap. The child is presumed by jurisprudence enforcement authorities to have been kidnapped by person who is n’t a extremity of your family or the child ‘s family. You can treat your child as meeting the residency test even if the child has been kidnapped, but the following statements must be true. You can treat your adopted child or foster child as meeting the residency trial as follows if you adopted the child in 2021, the child was legitimately placed with you for legal adoption by you in 2021, or the child was an eligible foster child placed with you during 2021. This child is considered to have lived with you for more than half of 2021 if your main family was this child ‘s main home plate for more than half the time since he or she was adopted or placed with you in 2021. You may be able to claim as a dependent a child wear alive during the year, evening if the child lived alone for a consequence. State or local law must treat the child as having been digest alive. There must be proof of a live birth shown by an official document, such as a birth security. The child must be your qualifying child or qualifying relative, and all the other tests to claim the child as a dependent must be met. A child who was born or died during the class is treated as having lived with you more than half the year if your home was the child ‘s base more than half the time he or she was alive during the year. The same is true if the child lived with you more than half the year except for any necessitate hospital stay following birth. Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances, such as : To meet this screen, your child must have lived with you for more than half the year. There are exceptions for temp absences, children who were born or died during the year, adopted or foster children, kidnapped children, and children of divorced or separated parents. Under proposed Treasury regulations, if you received impermanent Assistance to Needy Families ( TANF ) payments or other alike payments and used the requital to support another person, those payments are considered support you provided for that person, quite than corroborate provided by the government or other third gear party. A scholarship received by a child who is a student is n’t taken into report in determining whether the child provided more than half of his or her own support. You provided $ 3,000 toward your 10-year-old foster child ‘s support for the year. The state government provided $ 4,000, which is considered support provided by the submit, not by the child. See Support provided by the state ( social welfare, food benefits, caparison, etc. ), late. Your foster child did n’t provide more than one-half of her own support for the year. Lauren, a foster child, lived with Mr. and Mrs. Smith for the last 3 months of the year. The Smiths cared for Lauren because they wanted to adopt her ( although she had not been placed with them for adoption ). They did n’t care for her as a trade or commercial enterprise or to benefit the means that placed her in their home. The Smiths ‘ unreimbursed expenses are n’t deductible as charitable contributions but are considered support they provided for Lauren. If you are n’t in the trade or business of providing foster manage and your unreimbursed out-of-pocket expenses in caring for a foster child were chiefly to benefit an constitution qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are n’t considered support you provided. For more information about the subtraction for charitable contributions, see Pub. 526. If your unreimbursed expenses are n’t deductible as charitable contributions, they may qualify as patronize you provided. Payments you receive for the documentation of a foster child from a child placement agency are considered defend provided by the agency. similarly, payments you receive for the support of a foster child from a state or county are considered hold provided by the state or county. You provided $ 4,000 toward your 16-year-old son ‘s support for the year. He has a part-time job and provided $ 6,000 to his own support. He provided more than half of his own support for the year. He is n’t your qualifying child. This quiz is different from the defend screen to be a qualify relative, which is described later. however, to see what is or is n’t support, see Support Test ( To Be a Qualifying Relative ), late. If you are n’t sure whether a child provided more than half of his or her own subscribe, you may find Worksheet 2 helpful. To meet this test, the child ca n’t have provided more than half of his or her own support for the class. The facts are the lapp as in Example 2 except no taxes were taken out of your son ‘s pay up or his wife ‘s pay. however, they file a joint return to claim an american opportunity credit of $ 124 and get a refund of that measure. Because claiming the American opportunity citation is their cause for filing the return, they are n’t filing it only to get a refund of income tax withhold or estimated tax yield. The exception to the joint return test does n’t apply, so your son is n’t your qualifying child. Your 18-year-old son and his 17-year-old wife had $ 800 of wages from part-time jobs and no other income. They lived with you all year. Neither is required to file a tax return. They do n’t have a child. Taxes were taken out of their pay, so they file a joint retort only to get a refund of the withhold taxes. The exception to the joint tax return test applies, so your son may be your qualifying child if all the other tests are met. You supported your 18-year-old daughter, and she lived with you all year while her conserve was in the Armed Forces. He earned $ 35,000 for the year. The couple files a roast return. Because your daughter and her conserve file a joint return, she is n’t your qualifying child. An exception to the joint hark back test applies if your child and his or her spouse charge a joint return only to claim a refund of income tax withhold or estimated tax pay .

Qualifying Child of More Than One Person

. This is an Image: taxtip.gif If your qualifying child is n’t a stipulate child of anyone else, this subject does n’t apply to you and you do n’t need to read about it. This is besides true if your qualifying child is n’t a qualify child of anyone else except your spouse with whom you plan to file a roast return..

. This is an Image: caution.gif If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents ( or parents who live apart ), described earlier, see Applying the tiebreaker rules to divorced or separated parents ( or parents who live apart ), later..

sometimes, a child meets the kinship, long time, residency, support, and joint refund tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, by and large only one person can actually treat the child as a qualifying child to take all of the pursuit tax benefits ( provided the person is eligible for each benefit ) .

  1. The nonrefundable child tax citation, credit for other dependents, refundable child tax credit, or extra child tax credit .
  2. head of family charge condition .
  3. The credit for child and dependent manage expenses .
  4. The ejection from income for dependent concern benefits .
  5. The earned income citation .

The other person can ’ t take any of these benefits based on this qualifying child. In other words, you and the early person can ’ triiodothyronine agree to divide these tax benefits between you .
Tiebreaker rules.
To determine which person can treat the child as a qualifying child to claim these five tax benefits, the following tiebreaker rules apply .

  • If lone one of the persons is the child ‘s rear, the child is treated as the qualifying child of the parent .
  • If the parents file a joint refund together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents .
  • If the parents do n’t file a joint render together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the rear with whom the child lived for the longer period of prison term during the year. If the child lived with each rear for the lapp amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted arrant income ( AGI ) for the year .
  • If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year .
  • If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but alone if that person ‘s AGI is higher than the highest AGI of any of the child ‘s parents who can claim the child .

subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child .

. This is an Image: taxtip.gif You may be able to qualify for the earn income credit under the rules for taxpayers without a modify child if you have a qualify child for the earn income citation who is claimed as a qualifying child by another taxpayer. For more data, see Pub. 596..

Example 1—child lived with parent and grandparent.
You and your 3-year-old daughter Jane lived with your mother all year. You are 25 years old, unmarried, and your AGI is $ 9,000. Your mother ‘s AGI is $ 15,000. Jane ‘s father did n’t live with you or your daughter. You have n’t signed form 8832 ( or a similar statement ) .
Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. however, only one of you can claim her. Jane is n’t a stipulate child of anyone else, including her founder. You agree to let your mother claim Jane. This means your mother can claim Jane as a qualify child for all of the five tax benefits listed sooner, if she qualifies for each of those benefits ( and if you do n’t claim Jane as a stipulate child for any of those tax benefits ) .
Example 2—parent has higher AGI than grandparent.
The facts are the lapp as in Example 1 except your AGI is $ 18,000. Because your mother ‘s AGI is n’t higher than yours, she ca n’t claim Jane. lone you can claim Jane .
Example 3—two persons claim same child.
The facts are the same as in Example 1 except you and your mother both title Jane as a qualifying child. In this case, you, as the child ‘s parent, will be the only one allowed to claim Jane as a qualifying child. The IRS will disallow your beget ‘s claim to the five tax benefits listed early based on Jane. however, your mother may qualify for the earned income credit as a taxpayer without a qualify child .
Example 4—qualifying children split between two persons.
The facts are the same as in Example 1 except you besides have two other young children who are qualifying children of both you and your mother. only one of you can claim each child. however, if your mother ‘s AGI is higher than yours, you can allow your beget to claim one or more of the children. For example, if you claim one child, your mother can claim the other two .
Example 5—taxpayer who is a qualifying child.
The facts are the lapp as in Example 1 except you are only 18 years previous and did n’t provide more than half of your own support for the class. This means you are your mother ‘s qualifying child. If she can claim you as a subject, then you ca n’t claim your daughter as a pendent because of the Dependent Taxpayer Test, explained earlier .
Example 6—separated parents.
You, your conserve, and your 10-year-old son all lived in the United States for all of 2021. On August 1, 2021, your conserve moved out of the family. In August and September, your son lived with you. For the rest of the year, your son lived with your husband, the boy ‘s don. Your son is a qualifying child of both you and your conserve because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint come back tests for both of you. At the goal of the year, you and your husband placid were n’t divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents ( or parents who live apart ) does n’t apply .
You and your husband will file separate returns. Your conserve agrees to let you treat your son as a qualifying child. This means, if your husband does n’t claim your son as a qualifying child, you can claim your son as a qualify child for the refundable child tax credit rating and the exception for dependant manage benefits ( assuming you otherwise qualify for both tax benefits ). however, you ca n’t claim capitulum of family file status because you and your conserve did n’t live apart for the last 6 months of the year. As a leave, your filing status is marry filing individually. You ca n’t claim the gain income credit because you do n’t meet the requirements to claim the earn income credit as a married person filing a disjoined return. You and your conserve did n’t live aside for the last 6 months of 2021 and while you did live aside at the end of 2021, you are n’t legally separated under a written separation agreement or decree of offprint alimony. consequently, you do n’t meet the requirements to take the gain income credit as a marry taxpayer filing a separate retort. You besides ca n’t take the credit for child and dependent care expenses because your fling condition is marital filing individually and you and your conserve did n’t live aside for the survive 6 months of 2021 .
Example 7—separated parents claim same child.
The facts are the lapp as in Example 6 except you and your husband both claim your son as a qualifying child. In this subject, only your husband will be allowed to treat your son as a qualifying child. This is because, during 2021, the boy lived with him longer than with you. If you claimed the refundable child tax credit for your son, the IRS will disallow your title to the refundable child tax credit. If you do n’t have another qualifying child or dependant, the IRS will besides disallow your claim to the exception for dependent wish benefits. In summation, because you and your husband did n’t live apart for the last 6 months of the year, your husband ca n’t claim point of family file status. As a result, his filing condition is married filing individually. Your husband ca n’t claim the earn income credit because he does n’t meet the requirements to claim the earn income credit as a marry person filing a discriminate return. You and your husband did n’t live apart for the final 6 months of 2021 and, while you did live apart at the end of 2021, you are n’t legally separated under a written separation agreement or decree of disjoined maintenance. therefore, he doesn ’ t meet the requirements to take the earn income credit as a married taxpayer filing a offprint return. He besides ca n’t take the credit rating for child and dependant care expenses because his charge status is marital filing individually and you and your conserve did n’t live apart for the last 6 months of 2021 .
Example 8—unmarried parents.
You, your 5-year-old son, and your son ‘s founder lived together in the United States all year. You and your son ‘s father are n’t married. Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint hark back tests for both you and his church father. Your AGI is $ 12,000 and your son ‘s father ‘s AGI is $ 14,000. Your son ‘s father agrees to let you claim the child as a qualifying child. This means you can claim him as a qualify child for the refundable child tax credit, head of family filing status, credit for child and dependent care expenses, exception for subject manage benefits, and the earn income credit, if you qualify for each of those tax benefits ( and if your son ‘s founder does n’t claim your son as a modify child for any of those tax benefits ) .
Example 9—unmarried parents claim same child.
The facts are the same as in Example 8 except you and your son ‘s beget both claim your son as a qualifying child. In this lawsuit, entirely your son ‘s beget will be allowed to treat your son as a qualifying child. This is because his AGI, $ 14,000, is more than your AGI, $ 12,000. If you claimed the refundable child tax credit for your son, the IRS will disallow your claim to this citation. If you do n’t have another qualifying child or dependent, the IRS will besides disallow your claim to head of family file status, the credit for child and dependent care expenses, and the exception for dependent wish benefits. however, you may be able to claim the earned income credit as a taxpayer without a qualify child .
Example 10—child didn’t live with a parent.
You and your 7-year-old niece, your sister ‘s child, lived with your beget all year. You are 25 years old, and your AGI is $ 9,300. Your mother ‘s AGI is $ 15,000. Your niece ‘s parents file jointly, have an AGI of less than $ 9,000, and do n’t live with you or their child. Your niece is a qualifying child of both you and your mother because she meets the relationship, senesce, residency, support, and roast restitution tests for both you and your mother. however, only your beget can treat her as a qualifying child. This is because your beget ‘s AGI, $ 15,000, is more than your AGI, $ 9,300 .
Applying the tiebreaker rules to divorced or separated parents (or parents who live apart).
If a child is treated as the qualifying child of the noncustodial rear under the rules described earlier for children of divorced or separated parents ( or parents who live aside ), only the noncustodial parent can claim the child as a subject and call the refundable child tax credit, nonrefundable child tax credit, extra child tax credit, or credit for other dependents for the child. however, only the custodial rear can claim the credit for child and dependent care expenses or the exception for pendent worry benefits for the child, and only the custodial parent can treat the child as a dependent for the health coverage tax credit rating. besides, by and large the noncustodial rear ca n’t claim the child as a qualify child for headway of family file status or the earned income credit. rather, generally the custodial parent, if eligible, or other eligible person can claim the child as a qualify child for those two benefits. If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine whether the custodial rear or another eligible person can treat the child as a qualifying child .

. This is an Image: taxtip.gif The noncustodial parent may be able to claim the self-only earn income credit if they meet early requirements. See Pub. 596 and Schedule EIC and its instructions for more information..

Example 1.
You and your 5-year-old son lived all class with your mother in the United States. Your mother paid the entire cost of keeping up the home. Your AGI is $ 10,000. Your mother ‘s AGI is $ 25,000. Your son ‘s don lived in the United States all year, but did n’t live with you or your son .
Under the rules explained earlier for children of divorced or separated parents ( or parents who live apart ), your son is treated as the qualifying child of his beget, who can claim the refundable child tax credit rating for him. Because of this, you ca n’t claim the refundable child tax credit for your son. however, those rules do n’t allow your son ‘s father to claim your son as a modification child for mind of family file status, the credit rating for child and dependant caution expenses, the exclusion for dependent care benefits, the earn income credit, or the health coverage tax credit .
You and your mother did n’t have any child care expenses or dependent wish benefits, so neither of you can claim the credit for child and subject care expenses or the excommunication for dependent care benefits. besides, neither of you qualifies for the health coverage tax credit. But the boy is a qualifying child of both you and your mother for promontory of family filing condition and the gain income accredit because he meets the relationship, long time, residency, support, and joint recurrence tests for both you and your mother. ( The patronize test does n’t apply for the gain income credit. ) however, you agree to let your mother claim your son. This means she can claim him for fountainhead of family filing condition and the earn income credit if she qualifies for each and if you do n’t claim him as a passing child for the gain income credit. ( You ca n’t claim point of family filing condition because your mother paid the entire cost of keeping up the home. ) You may be able to claim the gain income credit as a taxpayer without a qualify child .
Example 2.

The facts are the same as in Example 1 except your AGI is $ 25,000 and your mother ‘s AGI is $ 21,000. Your mother ca n’t claim your son as a modification child for any purpose because her AGI is n’t higher than yours .
Example 3.
The facts are the same as in Example 1 except you and your beget both claim your son as a qualify child for the gain income accredit. Your mother besides claims him as a passing child for forefront of family file status. You, as the child ‘s parent, will be the only one allowed to claim your son as a stipulate child for the earn income credit. The IRS will disallow your mother ‘s claim to fountainhead of family file status unless she has another qualifying child or dependent. Your mother can ’ deoxythymidine monophosphate call the earned income credit as a taxpayer without a qualify child because her AGI is more than $ 21,430 .

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