Which of the following individuals qualifies as a Married Qualifying Child for Head of Household purposes?

The correct answer pertains to the specific criteria set forth for defining a "qualifying child" for Head of Household purposes. A married child who is claimed as an exemption can still be considered a qualifying child for their parent’s tax filing status, which allows that parent to file as Head of Household, assuming all other requirements are met.

In tax terms, a qualifying child must meet several requirements, including age, relationship, residency, and support tests. In this scenario, if the child is married but still eligible to be claimed as an exemption by their parent, that relationship allows the taxpayer to file as Head of Household, potentially offering beneficial tax rates and increased deductions.

Others may not meet the requirements, such as an unmarried child living at home. Though they fulfill one aspect of the residency requirement, the critical factor of marital status and exemption cannot be overlooked, impacting whether they qualify as a dependent. Additionally, a married child not claimed by the taxpayer or one who is the taxpayer’s child but also married does not meet the dependency criteria necessary for the Head of Household filing status. Each option highlights different aspects of residency and marital status that disqualify some individuals from being recognized for that tax benefit.