What does the residency test for qualifying children require?

The residency test for qualifying children under the Internal Revenue Code generally requires that the child must live with the taxpayer for more than half of the tax year, which is often interpreted as at least six months. This time requirement is crucial because it establishes a primary connection between the child and the taxpayer, allowing the taxpayer to claim the child for various tax benefits, such as the Child Tax Credit or the Earned Income Tax Credit.

Living with the taxpayer for at least six months demonstrates a significant relationship and support system between the child and the taxpayer, which aligns with the intent of the tax code regarding dependent claims. This rule acknowledges that while children may not reside with the taxpayer for the entire year due to various circumstances, such as custody arrangements or temporary living situations, maintaining residence with the taxpayer for the majority of the year is enough to fulfill the test for qualifying child status.