Which statement describes the qualifying child support test?

• A. The child cannot have provided more than half of their own support for the year.
• B. The child must live with the taxpayer for the entire year.
• C. The child must have earned income.
• D. The child must file a joint return with a spouse.

Answer: (A)

The key idea is the support test for a qualifying child. To claim a child as a dependent, you must provide more than half of the child’s total support for the year. That means if the child themselves provides more than half of their own support, you cannot claim them as a qualifying child. The statement matches this rule because it focuses on who provides the majority of support.

Context helps: “support” includes housing, food, clothing, medical care, education, transportation, and other essentials paid for by you or by the child’s family. The child’s own earnings count toward their support, so if those earnings exceed half of their total support, the test isn’t met. The other criteria for a qualifying child (such as living with you for more than half the year) are separate from this specific test, and earning income or filing a joint return with a spouse are not the defining elements of the support test.