Which test ensures an individual can be considered a Qualifying Child by verifying their relationship to the Taxpayer?

The correct answer is the QC Relationship test, which is essential for determining if an individual qualifies as a Qualifying Child for tax purposes. This test examines the nature of the relationship between the taxpayer and the child, stipulating that the child must be the taxpayer's son, daughter, stepchild, foster child, brother, sister, or a descendant of any of these. By establishing the appropriate familial links, the taxpayer can ensure that the individual meets the necessary requirements to be classified as a Qualifying Child, which can impact deductions and credits on their tax return.

The age, residency, and support tests are also important components of the overall criteria for determining a Qualifying Child, but they focus on different aspects. For instance, the age test looks at the child's age relative to the taxpayer's status, the residency test evaluates whether the child lived with the taxpayer for a specific period, and the support test assesses the financial support provided to the child. However, none of these aspects pertain primarily to the relationship requirement, highlighting why the QC Relationship test is the focal point in establishing this key eligibility factor.