Stepchild and EIC?

[Larmil]

Clients are grandparents who are raising the wife's grandson by a previous marriage. Grandson's parents are not in the picture. The wife died in 2007 leaving the husband with his step-grandson. In 2008 is child a QC or a QR to the widower? Did the relationship change with the death of his spouse or is it 'once a stepchild, always a stepchild'? Thanks.

[solomon]

The relationship of affinity once existing will not terminate by divorce or the death of a spouse.

From §1.152-2(d)

[Larmil]

From §1.152-2(d)

Thank you. I was aware that applied in in-laws but I did not dig deep enough.