Which test determines if an individual can be considered a Qualifying Child based on being under age 19 and younger than the Taxpayer?

The Qualifying Child Age test is specifically designed to determine whether an individual meets the age requirements to qualify as a dependent for tax purposes. For a child to be considered a Qualifying Child, one of the criteria is that they must be under the age of 19 at the end of the tax year and also younger than the taxpayer. This test ensures that young dependents are considered for various tax benefits, such as the Child Tax Credit.

The other tests, while also important in the context of defining a Qualifying Child, serve different purposes. The Residency test assesses whether the child lived with the taxpayer for more than half the year. The Support test looks at whether the taxpayer provided more than half of the child's support during the year. The Relationship test ensures that the individual is a qualifying relative in terms of family connection. Each of these tests must be satisfied for a child to be claimed as a dependent, but the specific question pertains directly to the age aspect, making the Age test the correct answer.