What requirement must be met for someone to be your qualifying child?

To qualify as a qualifying child, one of the key requirements is that the individual must not have provided more than half of their own support during the tax year. This means that the child must rely more on the taxpayer for financial support than on their own income. This criterion ensures that the person claiming the child receives the appropriate tax benefits, such as credits and deductions intended for caregivers.

When evaluating the qualifying child status, the IRS considers various factors, and support is a crucial part of that analysis. If the child is self-sufficient and is supporting themselves, they don’t meet the requirement for the potential caregiver to claim benefits related to dependents. Its focus is on establishing the caregiver’s role and financial responsibility for the child.

The other options do not capture the essential support aspect required by the IRS for determining a qualifying child. A biological relationship is not necessary, as stepchildren, adopted children, and certain foster children can also qualify. While residing with the taxpayer for a significant amount of time can be a factor in determining qualifying child status, it is not a standalone requirement. Additionally, filing a tax return on their own doesn’t disqualify them, but doing so while providing majority support would preclude them from being a qualifying child for someone else