Which of the following is NOT one of the six tests for a qualifying child?

The correct answer is C, as employment status is not one of the six tests for a qualifying child. The six tests generally include relationship, age, residency, support, joint return, and citizenship or residency of the child.

The relationship test requires that the child be a direct descendant or sibling of the taxpayer (such as a son, daughter, stepchild, or brother/sister). The age test typically states that the child must be under a certain age, generally 19 years old or under 24 if they are a full-time student, to qualify. The residency test confirms that the child must have lived with the taxpayer for more than half of the tax year.

The support test indicates that the child must not provide more than half of their own support during the year. Since employment status does not fit within these criteria, it is not considered a test for determining a qualifying child. Thus, the inclusion of employment status in the question highlights a common misconception, but it is not relevant to the current qualifications for claiming a child as a dependent under tax regulations.