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


### Answer
Under *26 U.S.C. § 23*, **eligible child** is defined as:

> any individual who—


(A) has not attained age 18, or


(B) is physically or mentally incapable of caring for himself

#### 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**

