What category does Hank fall under relative to his parents, given his situation?

Hank qualifies as a "Qualifying Child" relative to his parents based on specific criteria established by the IRS. To be considered a qualifying child, an individual must meet several tests, including relationship, age, residency, support, and joint return tests.

The relationship test is satisfied because Hank is the child of his parents. The age test requires that he be under 19 at the end of the tax year, or under 24 if he is a full-time student, thereby allowing parents to claim him as a qualifying child within those age limits. The residency test stipulates that Hank must have lived with his parents for more than half the year, reinforcing his connection to them. The support test states that Hank cannot provide more than half of his own support during the year, which confirms that his parents are financially responsible for him.

Together, if Hank meets these criteria, he can be claimed as a qualifying child, which allows for certain tax benefits including exemptions and credits.

In contrast, to be a qualifying relative, an individual must not qualify as a qualifying child and must have a certain level of income and support. Since the question indicates Hank falls under the category of a qualifying child, this is the most fitting description of his relationship to his