Which of the following conditions must be true for a child to be considered a qualifying child of a taxpayer?

For a child to be considered a qualifying child of a taxpayer, they must have lived with the taxpayer for more than half the year. This residency criterion is essential because it establishes a primary caretaking relationship, indicating that the child is financially and emotionally dependent on the taxpayer. This condition is part of the IRS guidelines, which also take into account aspects such as the child’s age, relationship to the taxpayer, and support provided. Meeting this living arrangement requirement significantly strengthens the case for claiming the child as a dependent, ensuring the taxpayer can access relevant tax benefits associated with dependents.