IRS Section 151(c)(3) defines a child as a son, daughter, stepson, or stepdaughter of the taxpayer.
- Legally adopted children of the employee, the employee's spouse or domestic partner qualify as dependent children.
- A dependent child of the employee's domestic partner.
- Additional rules apply in the case of children covered under multiple support agreements as stated in IRC 152(e).
- A dependent child who has not reached age 24 by the close of the calendar year.
- A dependent child who did not provide more than one-half of his/her own support for the taxable year.
