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Tax Drill - Dependency Tests Complete the following statements regarding the residence, age and support tests for a qualifying child as a dependent. Residence Test: A qualifying child must live with the taxpayer for v year. For this purpose, temporary absences are v Age Test: A qualifying child must be under age :] or under age : in the case of a full-time student. An individual 7 be older than the taxpayer claiming him or her as a qualifying child. Support Test: To be a qualifying child, the individual must not provide more than V of his or her own support. In the case of a child who is a full-time student, scholarships 7 considered to be support