Who can be considered a step-relative in tax terms?

In tax terms, a step-relative includes individuals who are related by virtue of marriage rather than by blood. This encompasses relationships formed when one partner in a marriage has children from a previous union. Therefore, a stepchild, stepbrother, or stepsister are all considered step-relatives because they are connected through marriage rather than direct biological lineage.

Understanding this relationship is important for determining eligibility for certain tax benefits, including dependent exemptions and filing statuses. While biological cousins do have familial ties, they do not fall under the step-relative category as they share a blood relationship. Close friends and adopted grandparents also do not fit this definition as they are not connected through a step relationship derived from marriage. Therefore, the correct answer represents individuals whose connection to the taxpayer is established through marriage-related ties.