What is a requirement for an individual to be considered a qualifying dependent?

To be classified as a qualifying dependent, it is essential for the individual to meet specific requirements outlined by the IRS. One critical aspect is that a qualifying dependent must generally not have earned income exceeding a certain threshold, which is why some might think having earned income is necessary. However, the IRS fundamentally evaluates dependency status based on relationship, residency, financial support, and age rather than income itself.

A more accurate requirement for a qualifying dependent, such as a child, is that they must be the taxpayer's child, stepchild, or foster child and not have provided over half of their own support throughout the year. Moreover, a qualifying child can actually have some earned income, provided that it stays below the threshold and they meet other dependent criteria.

To clarify the options, it’s important to recognize how relationships, residency, and support contribute more significantly to determining dependency rather than solely focusing on whether a dependent has earned income or is claimed by another taxpayer.