What must a taxpayer provide to claim a qualifying child for Head of Household status?

A taxpayer must provide more than half of a qualifying child's support to claim Head of Household status. This requirement ensures that the taxpayer is financially responsible for the child's upbringing, which is a key criteria for claiming a child as a dependent. This support can include costs for food, housing, education, and necessary medical expenses.

Meeting this requirement not only determines eligibility for Head of Household status but can also lead to additional tax benefits and credits. This status typically offers a higher standard deduction and potentially lower tax rates compared to filing as Single. The focus on support underscores the importance of the taxpayer's role in the child's life, distinguishing between those who are genuinely supporting a child versus those who may not be significantly involved.

The other options do not accurately represent the requirements for claiming a qualifying child. For instance, biological parentage or marital status does not necessarily dictate eligibility for Head of Household filing, and there is no minimum residency requirement of three months specified for this status.