Which statement best describes the qualifying child relationship test?

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Multiple Choice

Which statement best describes the qualifying child relationship test?

The qualifying child relationship test looks at how you are related to the person you might claim. The person must be related to you in specific ways, such as your own child (including stepchild or eligible foster child) or a descendant of your child, or your brother or sister (including half-siblings) or a descendant of those relatives. In other words, the relationship has to be to you as the taxpayer, not just to your spouse. That means someone who is only related to your spouse (for example, a cousin of your spouse) wouldn’t meet the relationship part of the test. The key point is who the child is to you, not to your spouse.

The qualifying child relationship test looks at how you are related to the person you might claim. The person must be related to you in specific ways, such as your own child (including stepchild or eligible foster child) or a descendant of your child, or your brother or sister (including half-siblings) or a descendant of those relatives. In other words, the relationship has to be to you as the taxpayer, not just to your spouse. That means someone who is only related to your spouse (for example, a cousin of your spouse) wouldn’t meet the relationship part of the test. The key point is who the child is to you, not to your spouse.

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