Thanks Jam, that's helpful. Macuser – I did not say that relationship wasn't required. I said that the distinction between son/daughter is not required by the IRS. And I see nothing in your comment or the instructions that says it is required. Why would it be required? It has absolutely no impact on this relationship's tax status. I'm sure there are many other relationship distinctions that would impact taxes, but son/daughter is definitely not one of them. That distinction is, however, very valuable marketing information.
