Which of the following statements about a Qualifying Child's age is NOT true?

A Qualifying Child's age is governed by specific IRS guidelines, and the correct answer highlights a misconception about the age criteria. It is indeed not true that a Qualifying Child must be older than the taxpayer. Instead, the requirements focus on the child's relationship to the taxpayer, residency, financial support, and age.

For someone to qualify as a Qualifying Child, they must generally be under 19 years old at the end of the year, or under 24 if they are a full-time student. Additionally, there is no age limit for children who are permanently disabled, recognizing their unique circumstances. Therefore, the notion that they must be older than the taxpayer does not align with the established criteria and is inaccurate.

Understanding these age requirements is crucial for correctly claiming benefits like the Child Tax Credit or the Earned Income Tax Credit, which hinge on the proper identification of a Qualifying Child based on the criteria set by the IRS.