Which of the following is a requirement for a qualifying child (QC) for EIC?

To qualify for the Earned Income Credit (EIC), one of the essential requirements for a qualifying child (QC) is that the child cannot be claimed as a qualifying child by more than one person. This ensures that the EIC is not duplicated among different taxpayers claiming the same child, which aligns with the IRS's intention to fairly administer tax benefits and avoid fraudulent claims.

This criterion prevents multiple individuals from receiving tax benefits for the same child, maintaining the integrity of the tax system. If a child qualifies for EIC under a taxpayer's care, it must be exclusive to that taxpayer for the year in question, which emphasizes the importance of clear dependency claims.

In contrast, the other options do not align correctly with the requirements set forth by the IRS for a qualifying child. For example, while being a full-time student is a factor that could influence qualifying, it doesn't universally apply if the child is older than 21. Similarly, while age and dependency status matter, the specific stipulation of under 19 as described does not fully encompass all qualifying children under the EIC guidelines, as it overlooks those who might still qualify if they are full-time students under the age of 24. Lastly, the requirement for living with the taxpayer for the