### Question
How is the "child" defined?


### Answer
The term **child** is defined in *26 U.S.C. § 152* as follows -

> 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**

