They must also meet all other conditions outlined in the Qualifying Relative criteria in order to be claimed as your dependent if they are not a blood relative.
A spouse, parent, stepparent, brother, sister, step-brother, stepsister, half-brother, half-sister, uncle, aunt, niece, nephew, first cousin, person denoted by the prefix "grand" or "great," or the spouse of any of the individuals mentioned in this definition are considered qualified relatives for the purposes of item 5. Your child must pass either the qualifying child test or the qualifying relative test in order to be counted as your dependent: Your child must be younger than you and either be a "student" younger than 24 years of age as of the end of the calendar year, or be younger than 19 years old.
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