i don't know if this applies for what you're asking but found this via google https://www.forbes.com/sites/kellyphillipserb/2018/08/28/irs-issues-guidance-on-new-500-credit-for-d...  it reads in part, "The Tax Cuts and Jobs Act (TCJA) made a number of changes that affect the tax burden of families. However, those changes did lead to some questions. Today the Internal Revenue Service (IRS) announced that it intends to issue proposed regulations to clarify who is a qualifying relative for the new $500 credit for dependents and head of household filing status."