### Question
What does dependent child mean?


### Answer
**Dependent child** has the following meaning in *26 U.S.C. § 132*:

> any child (as defined in section 152(f)(1)) of the employee—


(i) who is a dependent of the employee, or


(ii) both of whose parents are deceased and who has not attained age 25

#### Citation:
  - *26 U.S.C. § 132*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

