### Question
How is the term missing child defined?


### Answer
The term **missing child** is defined in *26 U.S.C. § 6103* as the following:

> given such term by section 403 of the Missing Children's Assistance Act (42 U.S.C. 5772).[1](#6103_1_target)


#### (iv) Exploited child


For purposes of this subparagraph, the term "exploited child" means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration and Notification Act (42 U.S.C. 16911(7))) [1](#6103_1_target) has or is occurring.

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

