@Gizlua wrote:
Thank You. IDK what the IRS is talking about because he sure eats like he is a close relative.
Unfortunately, the IRS definition for "qualifying child" for the $2000 tax credit is slightly different from the IRS definition of "qualifying person" for HOH status. You can look at Table 4 in publication 501.
https://www.irs.gov/publications/p501#en_US_2023_publink1000220823
If the child was placed in your home by a state agency or state legal process, they would count, but a voluntary placement of a cousin does not count.
Is this really a cousin? Cousins are generally similar age to each other. Could this be your nephew (child of your brother or sister)? A nephew is a qualifying person for HOH.
