Relationship Test for Qualifying Child

To meet the relationship Test for Dependency a child must be:

• Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or
• Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them.

To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you.

An adopted child is always treated as your child.

A foster child is an individual who is placed with you by an authorized placement agency or by order of any court.

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