What is the requirement for a child to be considered a qualifying child for dependency purposes?

For a child to qualify as a dependent, they need to meet specific criteria established by the IRS. One crucial requirement is that the child must have lived with the taxpayer for more than half of the year. This residency requirement ensures that the child has a significant presence in the household of the taxpayer claiming them as a dependent, thus solidifying the familial relationship and the financial support typically associated with such arrangements.

Living with the taxpayer allows for the assumption that the child is dependent upon that household for their care and needs, which is at the heart of the dependency rules. This criterion is vital because it reflects the living situation that typically involves financial support from the taxpayer, reinforcing the relationship necessary for dependency claims on tax returns.