Which of the following individuals can be considered a qualifying child under the relationship test?

To qualify as a "qualifying child" under the relationship test, the individual must meet specific criteria set by the IRS. One of the primary conditions is that the child must have a specific relationship with the individual claiming them as a dependent.

An adopted child is treated the same as a biological child for tax purposes under the relationship test. This means that if you have adopted a child, they are considered your qualifying child, enabling you to potentially claim tax benefits associated with dependents, such as the Child Tax Credit.

The other options do not qualify as a "qualifying child." A parent is not considered a qualifying child; instead, they might be a qualifying relative under different criteria. A spouse cannot be claimed as a dependent under the qualifying child criteria, as they have a different classification. Similarly, a grandparent does not meet the relationship requirements necessary to be considered a qualifying child, as the relationship must be direct and immediate, such as that of a child, stepchild, or adopted child. Therefore, the adopted child emerges as the clear answer for meeting the conditions of the qualifying child under the relationship test.