### Question
Can you define what family means?


### Answer
**Family** is defined as the following in *26 U.S.C. § 263A*:

> the taxpayer, the spouse of the taxpayer, and any of their children who have not attained age 18 before the close of the taxable year

#### Citation:
  - *26 U.S.C. § 263A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

