QC = Could be a qualifying child QR = Could be a qualifying relative Could satisfy the denition of both a qualifying child and a qualifying relative Could not satisfy the definition of either a qualifying child or a qualifying relative 203 ll Ii Taxpayer's stepchild. age 16. reports gross income of $1.200. Taxpayer's daughter-in law. age 23 reports gross income of $2.2m. Taxpayer's best friend lives with him. He has no source of Income. Taxpayer's grandchild is age 13. married. resident of Canada and les a separate In: return. Taxpayer's stepmother is age 1?. reports gross income of ssooo. and does not live with him. The taxpayer's nephew. age 1?. does not live with him. Taxpayer's mother ilves with him. Taxpayer's neighbors child. age. 13. lives with him after his neighbor went to jail. The child Is a fuiivtime student had reports gross income of $4.5m. Taxpayer's adopted child is age 22 and a foil-time student. Taxpayer's sister lives with him and reports gross income of 54.1%