What is the (qualifying child) relationship test?

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Multiple Choice

What is the (qualifying child) relationship test?

The relationship test for a qualifying child looks at how the child is connected to you. A qualifying child can be your son or daughter, your spouse’s child (your stepchild), an eligible foster child, or a descendant of any of these. Because being your spouse’s child describes the stepchild relationship, it fits the relationship test well. The other options mix in living arrangements or restrict the relationship to blood only, which aren’t what the relationship test requires. So the idea that the child must be the taxpayer’s spouse’s child correctly reflects the allowed relationship for a qualifying child.

The relationship test for a qualifying child looks at how the child is connected to you. A qualifying child can be your son or daughter, your spouse’s child (your stepchild), an eligible foster child, or a descendant of any of these. Because being your spouse’s child describes the stepchild relationship, it fits the relationship test well. The other options mix in living arrangements or restrict the relationship to blood only, which aren’t what the relationship test requires. So the idea that the child must be the taxpayer’s spouse’s child correctly reflects the allowed relationship for a qualifying child.

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