is a nephew a lineal descendant
The rules for claiming dependents can be quite confusing. There are two types of dependents: qualifying children, or QC, and qualifying relatives, or QR. A QC is a lineal descendant of you or your siblings (e.g., child, grandchild or nephew, including by adoption or a foster child). A QC can have any amount of gross income. Justin Bieber can be a QC. A QR may be related in an expanded context or even unrelated if they live with you for the entire year.