What determines if a child can be claimed as a dependent on a tax return?

A child can be claimed as a dependent on a tax return based on specific criteria set by the IRS, which include both residency and support. The residency requirement means that the child must live with the taxpayer for more than half of the year, establishing a primary residence. This ensures that the child has a significant connection to the taxpayer's household.

The support test requires that the taxpayer must provide more than half of the child's financial support throughout the year. This can include expenses such as food, clothing, education, and any other necessities that the child requires to live.

Both of these criteria must be met in order for a child to be claimed as a dependent. Simply considering the child's age, income level, or the total number of dependents a taxpayer has is insufficient; these factors do not encompass the full set of requirements needed to qualify a child as a dependent. The combination of residency and support accurately reflects the relationship and responsibility the taxpayer has toward the child.