### Question
How does the law define dependent child?


### Answer
Under *26 U.S.C. § 132*, **dependent child** is defined as:

> 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**

