Abraham Lincoln has no direct descendants. Of his four children, only Robert lived to adulthood. Robert had three children, two daughters that did not marry, and a son Abraham Lincoln II, who died as an young adult. Robert's last living daughter died in 1948.
However, living in the U.S. there are numerous descendants of Abraham's grandfather, that is from Abraham's blood uncles, aunts, and cousins.
So, no direct descendants, but many blood relatives.
Robert Todd Lincoln "BUD" Beckwith was Abraham Lincoln's last known direct descendant; he was Lincoln's great-grandson. He was born in Riverside, Illinois on July 19, 1904, and died on December 24, 1985 in Middlesex Co., VA. He did not have any children. He had an older sister, Mary, who was born in 1898, and died in 1975.
"Bud" and Mary's parents were Jessie Lincoln (Beckwith) and Warren Beckwith.
Jessie Lincoln Beckwith was the daughter of Robert Todd "Bob" Lincoln, the only one of Abraham Lincoln's four sons, to survive past the age of 18.
Abraham Lincoln most certainly has surviving cousins, who are currently living. Tom Hanks, the actor, is said to be a distant cousin of Lincoln's, related through Lincoln's mother, Nancy Hanks (Lincoln).
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