Which of the following is NOT one of the Five Tests for a Qualifying Child?

The Five Tests for a Qualifying Child are used to determine eligibility for certain tax benefits, such as the Child Tax Credit and the Earned Income Tax Credit. These tests include residency, age, relationship, support, and joint return tests.

Choosing employment as the answer indicates an understanding that employment status is not a factor in determining whether a child qualifies as a qualifying child for tax purposes. The residency test pertains to where the child lives, the age test specifies the age range of the child, and the support test assesses whether the child provided more than half of their own support during the year. Each of these tests has specific criteria that must be met, but employment status is not included in the list, making it the correct choice for what is NOT one of the Five Tests for a Qualifying Child.