To be considered a qualifying child of a taxpayer, the individual must be the son or daughter of the taxpayer.

Name: To be considered a qualifying child of a taxpayer, the individual must be the son or daughter of the taxpayer.
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While being a son or daughter of the taxpayer is one way to qualify, there are other criteria that must also be met. These include factors such as age, relationship, residency, financial support, and citizenship status.

To Be Considered a Qualifying Child of a Taxpayer, the Individual