question.jpgIn Federal Income Tax

What is the relationship test?

This is one of the four tests which must be met for a child to be claimed as a “qualifying child” and for you to therefore be entitled to take an exemption for them. To be a “qualifying child,” the child must either be: (i) your child (this includes natural children, adopted children, step-children and foster children placed with you by a foster agency or court order); (ii) your sibling (including step-siblings and half-siblings); or (iii) a descendent of one of the above (e.g., your grandchildren, nieces and nephews).

In addition to meeting the requirements of this relationship test, the child must also meet the residence test, the age test and the support test to be a “qualifying child.”