For the purpose of determining dependency, who could Nancy potentially qualify as a child for?

For the purpose of determining dependency, a qualifying child must meet specific criteria, including the relationship to the taxpayer, age, residency, and support tests. In this scenario, if Nancy meets the established criteria for both Alice and Linda, she could indeed be considered a qualifying child for both.

Alice and Linda may have different financial situations and relationships with Nancy, but as long as Nancy satisfies the dependency requirements for both taxpayers, she would qualify as a child for each of them. This situation frequently arises when multiple individuals meet the dependency criteria, perhaps as a result of shared care arrangements or differing living situations. The ability to potentially qualify as a child to more than one taxpayer reflects the nuanced nature of dependency determinations in tax law, emphasizing that the relationship and support aspects must be reviewed individually for each potential claimant.