Question

multiple select question
select all that apply
which of the following individuals would meet the relationship test for being a qualifying child of the taxpayer?
□ cousin (younger than the taxpayer)
□ grandmother
□ nephew (younger than the taxpayer)
□ stepson
□ aunt
□ half - sister (younger than the taxpayer)

Explanation:

To be a qualifying child, the individual must be a descendant (son, daughter, stepchild, foster child, or a descendant of any of them) or a sibling (brother, sister, stepbrother, stepsister, or a descendant of any of them), and younger than the taxpayer. Let's analyze each option:

• Cousin (younger than the taxpayer): Cousins are not in the qualifying child relationship (needs to be a descendant or sibling/step - sibling etc.), so no.
• Grandmother: Grandmother is older (usually) and not a child - like descendant/sibling, so no.
• Nephew (younger than the taxpayer): A nephew is a descendant of a sibling, so he can be a qualifying child.
• Stepson: A stepson is a step - child, so he can be a qualifying child.
• Aunt: Aunt is an adult relative, not a child - like figure, so no.
• Half - sister (younger than the taxpayer): A half - sister is a sibling, so she can be a qualifying child.

Answer:

C. Nephew (younger than the taxpayer)
D. Stepson
F. Half - sister (younger than the taxpayer)