dependent child

(2) Spouse and dependent children (A) In general Any use by the spouse or a dependent child of the employee shall be treated as use by the employee. (B) Dependent child For purposes of subparagraph (A), the term “dependent child” means any child (as defined in section 152(f)(1)) of the employee— (i) who is a dependent of the employee, or (ii) both of whose parents are deceased and who has not attained age 25. For purposes of the preceding sentence, any child to whom section 152(e) applies shall be treated as the dependent of both parents.

Source

26 USC § 132(h)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part III) of this section.

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