What is one factor that can disqualify a child from being considered a dependent?

A child can be considered a dependent based on specific criteria outlined by the IRS, which primarily revolve around their relationship to the taxpayer, their age, residency, and financial support. For a child to qualify as a dependent, the taxpayer must provide more than half of the child’s support during the year. If the child provides more than half of their own support, they do not meet this essential requirement, leading to disqualification as a dependent.

Understanding the factors that qualify a child as a dependent is crucial for tax purposes, as it can impact the taxpayer's eligibility for particular credits, deductions, and benefits. The other conditions—being under 19 years, living with the taxpayer, or being a full-time student—do not inherently disqualify a child from being deemed a dependent. These factors often assist in determining eligibility, but an important aspect is the support test, which is pivotal in this context.