Dependent Children

A dependent child is:

• under 18 years of age and living with you (and your spouse, if applicable) for 50% or more of your study period; or
• 18 years of age or older; and
• is enrolled in high school and taking at least 60% of a full course load and living with you (and your spouse, if applicable) for 50% or more of your study period; or
• is a full-time postsecondary student and has been out of high school less than four years; or
• has a disability and is wholly dependent on you (and your spouse, if applicable).