Which statement accurately describes the residency requirement for qualifying relatives under the noncustodial parent rule?

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Residency for qualifying relatives under the noncustodial parent rule hinges on a two-part requirement: the child must be in the custody of one or both parents for more than half the year, and more than half of the child’s support must come from the parents. This ensures the child is tied to the parents’ household and that the parents provide the major slice of support. The statement that best matches this rule is the one that states both conditions together, since meeting both custody and support tests is what allows the noncustodial parent to claim the dependent. Scenarios that involve living with you the entire year but without the parents providing most of the support, or involve a nonrelative, or involve a grandparent only part of the year, do not satisfy the full two-part residency test.