Nephew or Niece: Grand Nephew or Niece: Great Grand Nephew or Niece: 2nd Great Grand Nephew or Niece: 3rd Great Grand Nephew or Niece: 4 Great Grand Nephew or Niece: Grandson or Dhter: Nephew or Niece: First Cousin: First Cousin Once Removed: First Cousin Twice Removed: First Cousin ree Times Removed: First Cousin Four Times Removed: First Cousin Five Times Removed. 27, · Your uncle-in-law’s niece is e dhter of his sibling. at niece and you are on e same generational level. It looks as if you two might be first cousins — but in reality, you two are unrelated because e only link (tenuous too) is via your uncle-in-law. at niece is only your uncle-in-law’s relative. Also, dependent rules require at e dependent must have lived wi you for more an half of e year. Temporary absences impact e residency rule and count as time lived wi you. – I hope it is ok to share. 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