Which related individuals can be qualifying relatives without living with the taxpayer?

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Qualifying relatives are people who can be claimed as a dependent based on specific family relationships, even if they don’t live with you. The relationship list for qualifying relatives includes a broad set: child and any descendant, sibling and step-sibling, parent, grandparent or other direct ancestor (excluding foster parents), step-parent, uncle or aunt, nephew or niece, and in-laws. This broad scope matters because it lets extended family units qualify as dependents without requiring shared living arrangements, as long as the other dependency tests (income, support, etc.) are met.

The other options are too narrow. One omits several valid relatives (like aunts, uncles, nephews, nieces, and in-laws), and another omits many categories beyond parents and siblings. The comprehensive list in the correct choice captures all the relatives who can qualify as dependents without living with the taxpayer.