@xmasbaby0 yes, interesting indeed
See page 11 - "test to be a Qualifying Child" - item 1
"The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, or stepsister, or a descendant of any of them."
so nieces and nephews count (since they are descendants of the bolded relationships), but cousins do not count as they are not listed!
www.irs.gov/pub/irs-pdf/p501.pdf
