To be an eligible dependent as a qualifying child, an individual must meet four specific criteria: 1  Relationship: A qualifying child must have a specified relationship to the employee. 2  Residency: A qualifying child must have the same principal place of abode as the employee for more than one-half of the taxable year.
Instead, they preferred the term assessment for learning, which they defined as âthe process of seeking and interpreting evidence for use by learners and their teachers to decide where the learners are in their learning, where they need to go and how best to get thereâ ( Broadfoot et al., 2002, pp. 2â3).
What is important, and therefore should be assessed, is the learner's ability to organize, structure, and use information in context to solve complex problems.  1 Assessment should be deliberately designed to improve and educate student performance, not merely to audit as most school tests currently do.. -Grant Wiggins, EdD., president and director of programs, Relearning by Design, Ewing, New Jersey.