Final answer:
The factor that does not determine whether an individual is a qualifying child for tax purposes is the child's gross income. The IRS rules for a qualifying child focus on relationship, age, residency, support, and not filing a joint return.
Step-by-step explanation:
The question asks which factor does not determine whether an individual is considered a qualifying child for tax purposes. To qualify as a qualifying child under IRS rules, several tests must be met:
- The child must be the taxpayer's son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them (which includes grandchildren, nieces, or nephews).
- The child must be under age 19 at the end of the year and younger than you (or your spouse if filing jointly), under age 24 if a full-time student, or any age if permanently and totally disabled.
- The child must have lived with you for more than half of the year.
- The child must not have provided more than half of their own support for the year.
- The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).
Factors not considered in this determination include the child's gross income, which is not listed as an exception for the qualifying child criteria. Instead, it is the child providing more than half their own support that would disqualify them, rather than how much gross income they actually make.