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In general, next of kin is determined by the closeness of the degree of kinship one person is to another. Look at it as the usual family tree. For example, a child is one degree removed from the parent while a grandchild is two degrees removed and so on down the line of descendants. A parent is one degree removed from a child while a grandparent is two degrees removed and so on up the line of ascendants. Siblings are two degrees removed; one degree up to the parent and one degree down to the child from the parent. (One degree up and one down.) All states have statutes the specify the exact process and some may have minor variations. For legal matters like inheritance, usually, "next of kin", means descendants first before ascendants. So, generally, even though a child and a parent of the same person are the same one degree apart, the child is considered next of kin over the parent.

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