For a child to be considered a qualifying child, the support test requires that the child must not provide more than what percentage of their own support?

In order for a child to be considered a qualifying child under the support test, the child must not provide more than 50% of their own support during the tax year. This means that the child's total contributions towards their own financial needs, such as food, housing, clothing, education, and medical care, must be less than half of what is required to support them. If the child meets this criterion, it enables the taxpayer to claim various tax benefits, such as dependency exemptions or qualifying for the Child Tax Credit.

The rationale behind this requirement is to ensure that the child is primarily supported by someone else, typically a parent or guardian. When a child provides more than 50% of their own support, they are considered self-sufficient for that tax year, which disqualifies them from being a dependent. This support test is essential in determining eligibility for tax benefits related to dependents, ensuring that the support structure is accurately reflecting who is primarily responsible for the child's needs.