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 ?
Maybe one day I'll wake up to reports about selfish, childless men and working fathers cracking up under the strain of careers and family life.
A childless worker EITC is also available to workers who do not have a resident child.
Before I could pose this idea to Doug, he told me that about 10 childless adults are turned away each year.
This convergence in wages, however, primarily reflects the experience of childless men and women.
Cross-promotions -- 18 percent of households with children versus 12 percent of childless households.
Figures from Infertility Network UK show childless couples have no wait in the Borders but are kept on tenterhooks for more than four years in Forth Valley.
Low-income childless adults are among the most likely groups of Americans to be uninsured.
When early marriage is close to universal and birth control is practiced little, less than 3 percent of women remain childless by the time they reach their late 40s.
Data from the Office for National Statistics (ONS) shows one in five women born in 1965 remained childless by the end of their childbearing years compared with one in nine women born in 1938.
Remaining childless could be an indicator of infertility in a group that excluded bachelors, said the researchers.
Summary: A childless French couple have adopted a 13-year-old female gorilla named Digit.
But lots of studies show that moms and dads are less happy than childless adults.