### Question
What is the definition of eligible child?


### Answer
The definition of **eligible child** is as follows in *26 U.S.C. § 23*:

> any individual—


(A) who—


(i) has not attained age 18, or


(ii) is physically or mentally incapable of caring for himself, and


  

(B) in the case of qualified adoption expenses paid or incurred after December 31, 2001, who is a child with special needs

#### Citation:
  - *26 U.S.C. § 23*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

