Qualifying Child (for Dependent Care Tax Credit), Definition(s) of

  • A (36)
  • B (19)
  • C (58)
  • D (26)
  • E (34)
  • F (43)
  • G (20)
  • H (19)
  • I (27)
  • J (11)
  • K (1)
  • L (16)
  • M (27)
  • N (18)
  • O (18)
  • P (33)
  • Q (5)
  • R (30)
  • S (59)
  • T (16)
  • U (4)
  • V (7)
  • W (39)

“An individual who is the taxpayer’s:
a) child [including a stepchild and certain foster children], or a descendant of such a child; or
b) brother, sister, stepbrother, or descendant of any such individual, but only if:
1) the individual has the same principal place of abode as the taxpayer for more than half of the taxable year; and
2) unless the individual is permanently and totally disabled, the individual must either;
a) not attain age 19 as of the end of the taxable year; or
b) be a student who has not attained age 24 of the end of the taxable year."

Glossary Source: 

Glaser, D.M. (2004). Re-defining “dependent”: Unexpected impact on benefit plans. New York Law Journal, December.