Which of the following would NOT qualify a child for child tax benefits under the residency requirements?

The non-resident alien status of a child would not qualify them for child tax benefits under the residency requirements. To be eligible for child tax benefits, a child must generally be a U.S. citizen, U.S. national, or resident alien. A non-resident alien does not meet the criteria set forth by the IRS for residency, which is crucial for qualifying for these tax benefits.

In contrast, the other conditions listed relate directly to the qualifying criteria for child tax benefits. A child who lives with you for more than half the year establishes the necessary residency requirement. Being under the age of 17 at the end of the year and being a full-time student also align with the IRS stipulations for tax benefits, as they address both age and educational status, which are taken into consideration for qualifying dependents. Thus, only a non-resident alien does not meet the residency requirement necessary for such benefits.