Final answer:
For tax purposes, a qualifying child must live with the taxpayer for more than half of the year. Outside of tax law, naturalization requirements include a minimum five-year residence as a lawful permanent resident, physical presence for at least 30 months, good moral character, and attachment to the Constitution.
Step-by-step explanation:
In order to meet the requirements of the residence test for a qualifying child, the individual must live with the taxpayer for more than half of the year, unless specific exceptions apply. This requirement is important for tax benefits and exemptions in the context of U.S. tax law. However, when discussing the residence requirement related to naturalization and becoming a lawful permanent resident, the rules are different. A person must have resided in the United States as a lawful permanent resident for at least five years and have been physically present in the United States for at least 30 months. They must not only show they are of good moral character but also demonstrate an attachment to the principles of the Constitution and be able to speak, read, write, and understand the English language.