There are many rules to comply with when claiming a qualifying child. Which of the following is NOT one of them? " The dependent is not filing a joint return with a spouse unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. " The dependent must be a U.S. Citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. " The dependent must live with the taxpayer all year and have no income. " The taxpayer cannot claim any dependents if they could be claimed as a dependent by another taxpayer