@Phillytaxdude But you are correct about the "cousin" part----"cousin" does not meet the relationship test to be a qualifying child.
From the IRS Pub. 596 for 2021 returns:
Relationship Test To be your qualifying child,
a child must be your:
• Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or
• Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew).
The following definitions clarify the relationship test.
Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption.
Foster child. For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An authorized placement agency includes:
• A state or local government agency,
• A tax-exempt organization licensed by a state, and
• An Indian tribal government or an organization authorized by an Indian tribal government to place Indian children.
Example. Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Debbie is your
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
