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.
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References in periodicals archive ?
Hendrickson, for instance, says he was current with child support when he was making $9.50 an hour as an industrial painter.
With child care "tuition" averaging $3,800 a year, program costs are daunting for low- and moderate-income working parents, much less those struggling to get off welfare.
"I doubt there's been a time in history where there has been the obsession with child rearing that we have now," says Torrey.