A dependent child must be under age 25.
Qualifications for dependent status include those individuals who have their principal resident with an employee, and/or who rely chiefly on an employee for financial support.
Dependent children include unmarried natural, step, legally adopted children, and any children who are in an individual's custody under an interim court order prior to the finalization of adoption proceedings.
A dependent child must be financially dependent on an eligible employee for more than half of his or her support. In addition, a dependent must not have attained age 25 by the first day of the term for which the benefit is requested.
Other indications of dependency include the following:
* the child's non-student residence is with the employee;
* the child has not previously established financial independence;
* the child is listed as a dependent on the employee's federal tax return for the past two years.
