### Question
What does child mean?


### Answer
**Child** has the following meaning in *26 U.S.C. § 152*:

> an individual who is—


(i) a son, daughter, stepson, or stepdaughter of the taxpayer, or


(ii) an eligible foster child of the taxpayer

#### Citation:
  - *26 U.S.C. § 152*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

