Kyle, single and age $45,$ relocated to Mexico City, Mexico for a new job opportunity. While working there, he met Julio, age $5$ and resident of Mexico, last year through volunteer work. Kyle decided to adopt Julio and has lived with him since January $1,2023.$ Is Julio considered a qualifying child for the purposes of determining his dependency status? No$.$ Yes, only if she meets a qualifying relative test. Maybe and more information is needed. Yes.