Which of these is a requirement for a taxpayer to qualify for non-refundable credits?

The requirement that a taxpayer must have a qualifying child is essential for certain non-refundable credits, such as the Child Tax Credit or the Earned Income Tax Credit (EITC). These credits are designed to provide tax relief specifically for taxpayers with qualifying dependents, which often include children who meet specific age, residency, and relationship criteria.

To qualify for these credits, taxpayers need to demonstrate that they have dependents who meet the necessary requirements, emphasizing the tax system's focus on supporting families with children. The presence of a qualifying child can significantly increase the amount of the credit received, making it a critical factor for eligibility.

Other factors, such as having paid income tax during the year or claiming all available deductions, are not directly relevant to qualifying for these specific non-refundable credits. Additionally, residency requirements can differ based on the specific tax credit being discussed, and not all non-refundable credits necessitate that the taxpayer has lived in California for the entire year.