Relationship Test
| Probe/Action: Ask the Taxpayer: |
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Was the child your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (i.e., your grandchild, niece, or nephew)?
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If NO, this child is not your qualifying child. Go to Table 2—Dependency Exemption for Qualifying Relative Interview Tips.
If YES, go to Step 6.
Note: An adopted child is treated as your child.
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To meet this test, the child must be:
- The taxpayer's son, daughter, stepchild, foster child (placed by an authorized placement agency), or a descendant (for example, a grandchild) of any of them
- The taxpayer's brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant (for example, niece or nephew) of any of them
An adopted child is treated the same as a natural child. This includes a child who was lawfully placed with the taxpayer for legal adoption.
Click here to view the Interview Tips, Table 1: Dependency Exemption for Qualifying Child, from the Volunteer Resource Guide (Tab C).
