Child

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Child

For tax purposes, the term child includes the taxpayer's son, duaghter, stepchild, eligible foster child, or a descedant of any of them, or an adopted child. It also includes the taxpayer's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
References in periodicals archive ?
Throughout history, grandparents have stepped in to provide safe and secure homes to their grandchildren, replacing traumatic pasts with loving and hopeful futures.
Around nine million grandparents help look after their grandchildren, spending an average of more than eight hours a week as childcarers.
One in seven look after their grandchildren at least once a day and almost one in 10 has given up work or cut their hours to help with childcare.
for their childcare to do with 80% of their attention don't have Most grandparents relish the opportunity to spend more time with their grandchildren Lara Crisp
The charity found 40% of grandparents in this age group who have regularly cared for their grandchildren feel this way.
Growing numbers of grandparents are becoming the primary caregivers of grandchildren for a variety of reasons.
Marilyn |a senior partner Stowe Family She points out that grandparents don't have an automatic right to contact their grandchildren following a separation or divorce, which is why they end up going to court.
An hour with your grandchildren can make you feel young again.
The study also reveals that giving tangible support to--or receiving it from--their grandchildren affected the psychological well-being of grandparents, but not grandchildren.
Grandmothers who care for their grandchildren full-time need help for depression, say researchers writing in the July issue of Nursing Outlook.
She said that the greater emotional support grandparents and adult grandchildren received from one another, the better their psychological health.
But if money was no object, they would take their grandchildren swimming with dolphins or off to see Santa in Lapland, the survey by SeaWorld Parks & Entertainment with YouGov UK reveals.