Which statement best summarizes who counts as a child?

Which statement best summarizes who counts as a child?

• A. A legitimate child, a child of void marriages, adopted children and children who would otherwise be illegitimate
• B. A legitimate child
• C. A child conceived and not yet born
• D. A grandchild

Answer: (A)

In tax terms, the word “child” is defined more broadly than just a biological child. It includes not only a legitimate child but also special situations where a child is treated as a dependent for tax purposes. This broad definition ensures reliefs and allowances apply fairly across different family structures. The best answer reflects that scope: it covers a legitimate child, a child born within a void marriage, adopted children, and children who would otherwise be illegitimate. The inclusion of these categories means a person can claim a dependent status for dependents who are not simply “biological and legitimate,” such as those from void marriages or adopted children, or cases where status would be illegitimate under ordinary circumstances. The other statements are too narrow. Limiting to a legitimate child omits adopted children and the special cases from void marriages or where a child would be illegitimate. A grandchild, while a close relative, does not meet the definition of a child for these purposes. And a fetus is not treated as a child for this particular definition in most tax contexts.

In tax terms, the word “child” is defined more broadly than just a biological child. It includes not only a legitimate child but also special situations where a child is treated as a dependent for tax purposes. This broad definition ensures reliefs and allowances apply fairly across different family structures.

The best answer reflects that scope: it covers a legitimate child, a child born within a void marriage, adopted children, and children who would otherwise be illegitimate. The inclusion of these categories means a person can claim a dependent status for dependents who are not simply “biological and legitimate,” such as those from void marriages or adopted children, or cases where status would be illegitimate under ordinary circumstances.

The other statements are too narrow. Limiting to a legitimate child omits adopted children and the special cases from void marriages or where a child would be illegitimate. A grandchild, while a close relative, does not meet the definition of a child for these purposes. And a fetus is not treated as a child for this particular definition in most tax contexts.