How can a taxpayer demonstrate their residency under the Five Tests for a Qualifying Child?

To demonstrate residency under the Five Tests for a Qualifying Child, a taxpayer needs to show that the child lives with them for more than half the year. This is essential because one of the qualifying criteria for claiming a child as a dependent is that the child must reside with the taxpayer for at least six months of the year, excluding temporary absences.

Living with the taxpayer establishes that the child has a primary home or substantial presence in that household, which is crucial for the qualifying child relationship. Other factors such as school attendance may not sufficiently indicate residency, nor can utility bills alone confirm that the child resides with the taxpayer. Notarized statements are also inadequate by themselves to prove residency without accompanying evidence of living arrangements.