How many children can Mike categorize as dependents when filing his return?

To determine how many children Mike can categorize as dependents on his tax return, it is essential to understand the IRS criteria for claiming a child as a dependent. A child can qualify as a dependent if they meet the relationship, age, residency, and support tests outlined by the IRS.

If Mike has one child who meets all these criteria, he can claim that child as a dependent. This includes factors such as the child being under 19 years old at the end of the year, living with Mike for more than half the year, and not providing more than half of their own support.

The selected answer suggests that there is one child who fulfills all these requirements, allowing Mike to classify that child as a dependent on his tax return. Therefore, while other possibilities exist, such as having no dependents or more than one, in this case, the specific information indicates that only one child qualifies.