### Question
How is the term qualifying child defined?


### Answer
The term **qualifying child** is defined in *26 U.S.C. § 24* as the following:

> a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained age 17

#### Citation:
  - *26 U.S.C. § 24*
  - 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**

