What is a requirement for a child to qualify as a dependent under the relationship test?

For a child to qualify as a dependent under the relationship test, the child must indeed be someone's son or daughter. This criterion is essential because the IRS defines a qualifying child in terms of specific family relationships. A "qualifying child" must be the taxpayer's biological child, stepchild, foster child, adopted child, or a descendant of any of these individuals.

This relationship criterion ensures that the child has a close familial bond with the taxpayer, which is one of the primary factors in determining eligibility for claiming tax benefits. While other relatives, such as grandchildren, may also qualify under different circumstances, the requirement for the child to be someone's son or daughter establishes a direct and immediate familial connection necessary for dependent status.