It depends on your situation. When claiming dependents on taxes, you can claim a qualifying child or qualifying relative if you meet the requirements.

A qualifying child can be any of these:

• Your child can include a son, daughter, stepchild, eligible foster child, adopted child, or a descendant of any of them
• Your brother, sister, half brother, half sister, stepbrother, stepsister or a descendant of any of them

A qualifying relative can be any of these:

• Your child, stepchild, eligible foster child, adopted child, or a descendant of any of them
• Your brother, sister, half brother, half sister, stepbrother, stepsister or a descendant of any of them
• Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
• Your father, mother, grandparent, or other direct ancestors, including stepparents (but not a foster parent)
• Uncle or aunt
• A person, including a friend, girlfriend, boyfriend, uncle, aunt, niece, nephew, great niece, great nephew or cousin who lived with you all year as a member of your household

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