Which of the following is NOT a condition for someone to be considered a qualifying child?

To qualify as a "qualifying child" for tax purposes, several criteria must be met. One of the critical requirements is that the child must not provide more than half of their own financial support during the year. This means that they must depend on someone else, typically a parent or guardian, for their financial needs. Therefore, the statement about the child providing their own financial support is not a condition for qualifying as a "qualifying child."

On the other hand, being under the age of 19 (or under 24 if they are a full-time student), living with the taxpayer for more than half the year, and being a full-time student are all essential criteria that contribute to the determination of a qualifying child. Meeting these requirements helps ensure that the dependent relationship supports the idea that the taxpayer is responsible for the child's well-being.