Legal Definitions - dependent child

A dependent child generally refers to a minor who relies on another person, typically a parent or legal guardian, for financial support, care, and supervision. The specific criteria for what constitutes a "dependent child" can vary significantly depending on the legal context, such as tax law, family law, government benefits, or insurance policies. These criteria often include age limits, residency requirements, and the child's own income or ability to support themselves.

Here are a few examples illustrating the concept of a dependent child:

• Example 1: Tax Filings

  A single mother claims her 12-year-old daughter as a dependent on her annual income tax return. The daughter lives with her mother, is under the age of 18, and relies entirely on her mother for housing, food, and other necessities.

  Explanation: In this scenario, the daughter is a dependent child for tax purposes because she meets the Internal Revenue Service's criteria for age, relationship, residency, and financial support, allowing her mother to claim certain tax credits or deductions.

• Example 2: Child Support Orders

  Following a divorce, a court issues an order requiring one parent to pay child support to the other parent for their 8-year-old son and 14-year-old daughter until they reach the age of majority (typically 18 or 19, depending on the state).

  Explanation: Both children are considered dependent children under family law. The court's child support order acknowledges their ongoing need for financial provision from both parents due to their age and inability to fully support themselves.

• Example 3: Health Insurance Coverage

  A father enrolls his 16-year-old stepson on his employer-sponsored health insurance plan. The stepson lives in the father's household and is financially supported by him.

  Explanation: For health insurance purposes, the stepson is a dependent child. Insurance policies typically allow parents to cover their minor children (and sometimes adult children up to a certain age, often 26) who rely on them for support, ensuring they have access to necessary medical care.