Page 1 - BI 2018 Benefits Related to Uniform definition of a child
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APPENDIX C




                  Benefi ts Related to the


                  Uniform Defi nition of a Child







                  Uniform Defi nition of a Child


                  The term “child” does not relate to the age of an individual, but to the relationship an individual
                  has with a taxpayer.


                  A “child” under the uniform defi nition of a child is a taxpayer’s:
                        Son, daughter, or stepchild.
                        Legally adopted child or one lawfully placed with the taxpayer for legal adoption.  Such a
                        child is considered a child of the taxpayer by blood.

                        Eligible foster child.  Such a child is one who is placed with the taxpayer by an
                        authorized placement agency or by a judgment, decree, or other order of any court
                        of competent jurisdiction.

                  The following fl owcharts include the requirements for the tax benefi ts related to the uniform
                  defi nition of a child and for the tie-breaker rules.  The benefi ts are as follows:

                        HOH fi ling status
                        Dependency exemption
                        Child and Dependent Care Credit

                        Child Tax Credit (CTC)

                        Earned Income Tax Credit (EITC)
























                  Basic Tax Preparation                                                         Appendix C   |        C-1
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