Child

Child means:
an individual who is a son, daughter, stepson, or stepdaughter of a taxpayer. See also qualifying person. Former IRC (check if this IRC provision is current here) § 151(c)(3).

Description and Definition of Child

For income tax purposes, your child is your son, stepson, daughter, stepdaughter, legally adopted child, or a child placed with you for adoption by an authorized placement agency. A foster child who lived with you the entire year is also considered your child.

Resources

See Also

Further Reading

• Child in the West's Tax Law Dictionary
• Child in “A Dictionary of Taxation”