Which of the following would be most relevant when determining eligibility for a dependent claim?

Determining eligibility for a dependent claim primarily revolves around specific criteria that must be met, which include the age and residency of the individual. To qualify as a dependent, the individual typically must fall within a designated age range — often under 19 years old or a full-time student under 24 years old — and must reside with the taxpayer for more than half the year. This ensures that the individual is living under the care of the taxpayer and meets the necessary conditions set forth by the IRS.

While other factors, such as a taxpayer’s income, may play a role in eligibility for certain credits or deductions, they do not directly affect whether an individual qualifies as a dependent. Moreover, the number of tax returns filed is irrelevant to determining dependency status, as is the total amount of filed deductions, since these aspects do not pertain to the substantiation of a dependent relationship or the specific requirements established for claiming dependents.