|
Relationship
|
Child of taxpayer; the descendant of a child of the taxpayer, an adopted child or eligible foster child (if was lawfully placed by social agency or court order) the brother, sister, stepbrother, or stepsister of the taxpayer; or the descendant of any such relatives.
|
Child of taxpayer, the descendant of a child of the taxpayer, the brother, sister, stepbrother, or stepsister of the taxpayer; father, mother, or ancestor of either; stepfather or stepmother, son or daughter of a brother or sister of the taxpayer, brother or sister of the father or mother of the taxpayer, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
A qualifying relative also is a person, who is not necessarily related to the taxpayer but live with the taxpayer as a member of the household for the entire year.
|
