Registered Tax Return Preparer RTRP Practice Exam

Question: 1 / 400

What test would prevent a child from being a Qualifying Child if they lived with another individual all year?

QC Age test

QC Residency test

The correct answer is the QC Residency test. This test requires that a child must live with the taxpayer for more than half of the year in order to be considered a Qualifying Child. If the child lived with another individual all year, they would not meet this residency requirement and thus would not qualify as a Qualifying Child for tax purposes.

While the other tests—like age, relationship, and support—are also critical in determining whether someone qualifies as a dependent, the residency test specifically addresses the living arrangement aspect. If a child does not reside with the taxpayer for the required duration, they cannot be claimed as a qualifying child, regardless of their age, the nature of their relationship to the taxpayer, or the financial support provided.

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QC Relationship test

QC Support test

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