The Internal Revenue Service PO Box 931100 Louisville, KY 40293-1100 Dear Sir, I have a very complicated tax question. Many years ago, I married a widow who had an 18 year old daughter. After the wedding, my father, a widower, came to visit a number of times, and he fell in love with my step daughter. My father eventually married her. As a result my step-daughter became my step mother and my father became my son in law. My father's wife (also my step daughter) and my step-mother, gave birth to a son who is my grandchild because I am the husband of my step daughter's mother. This boy is also my brother, as the son of my father. As you can see, my wife became a grandmother, because she is the mother of my father's wife. Therefore it appears that I am also my wife's grandchild. In light of the above mentioned, I would like to know the following: How should I describe my relationship to my step-daughter's son for 1040 purposes as I would like to claim him as a dependent as I have provided 100% support for him.