Registered Tax Return Preparer RTRP Practice Exam

The correct answer indicates that for an individual to qualify as a Qualifying Child, they must be under age 18. This age requirement is in line with IRS guidelines, which define a Qualifying Child for tax purposes.

A child under the age of 18 at the end of the tax year can be considered a Qualifying Child if they meet other criteria such as residency and relationship tests. This provision is important because it allows parents or guardians to claim certain tax benefits, such as the Child Tax Credit or the Earned Income Tax Credit, which are designed to support households with dependent children.

The criteria regarding age reflect the IRS's recognition of childhood development stages, promoting the financial support that parents can offer during these critical years.