In order to qualify as a testing child, what is one factor that excludes a relative from being claimed as a dependent?

To qualify as a qualifying child for dependency purposes, one important factor that excludes a relative from being claimed as a dependent is having income over a set limit. In the context of tax law, specifically when determining dependency status, a qualifying child must not have an annual gross income that exceeds a certain threshold. This threshold is established by the IRS and typically refers to the amount that would disqualify someone from being dependent based on income criteria.

A relative with income surpassing this set limit indicates they have enough financial resources to support themselves, which contradicts the principle of dependency. This allows the IRS to maintain a distinction between dependents who require assistance and those who do not due to their financial independence.

In this case, not being a full-time student, living in a different household, or being employed part-time do not automatically disqualify a relative from being claimed. Each of these factors may influence dependency status, but the income criteria are a more definitive determinant of whether a qualifying child can be claimed or not.