### Question
How does Income Taxes define qualifying child?


### Answer
Under *26 U.S.C. § 32*, **qualifying child** is defined as:

> a qualifying child of the taxpayer (as defined in section 152(c), determined without regard to paragraph (1)(D) thereof and section 152(e))

#### Citation:
  - *26 U.S.C. § 32*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

