### Question
How does the law define qualified taxpayer?


### Answer
Under *26 U.S.C. § 105*, **qualified taxpayer** is defined as:

> a taxpayer who is—



(A) an employee, or



(B) the spouse, dependent (as defined for purposes of subsection (b)), or child (as defined for purposes of such subsection) of an employee

#### Citation:
  - *26 U.S.C. § 105*
  - 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**

