What is the requirement for a child to be considered your dependent?

A child is considered your dependent if they meet specific criteria that ensure they are part of your household and financially supported by you. One of the primary requirements is that the child must be your biological or legally adopted child. This definition is crucial because it establishes the legal relationship and the basis for claiming them as a dependent on your tax return.

In addition to being your biological or legally adopted child, other conditions regarding residence, age, and support also play a role in determining whether someone qualifies as a dependent. However, the foundational aspect of dependency starts with the relationship—being a biological or adopted child signifies that you have a legitimate claim to support and provide for them, which is essential for tax benefits.

Other choices may suggest factors such as income or age, but these criteria do not hold the same fundamental significance when determining dependency status as the legal relationship does. Thus, the requirement of having the child be your biological or legally adopted child is central in defining a dependent for tax purposes.