Which of the following persons can NOT claim a child as a qualifying child?

To determine who cannot claim a child as a qualifying child, it is essential to understand the criteria outlined by the IRS for this classification. A qualifying child must meet several tests, including the relationship, age, residency, and support tests.

People who have not lived with the child do not meet the residency test, which states that a qualifying child must have lived with the taxpayer for more than half of the year. This requirement means that close relatives like grandparents, aunts, uncles, and parents—who do share a relationship and have the potential to meet both the residency and support tests—could claim the child as a qualifying child, assuming all other criteria are satisfied.

In contrast, individuals who have not lived with the child do not have the necessary connection to be eligible to claim them. This fundamental aspect of tax law ensures that claims are rooted in actual familial or supportive relationships rather than purely financial ones. Thus, the choice indicating people who have not lived with the child aligns correctly with the IRS stipulations on who cannot claim a child as a qualifying child.