XI. Definition of Dependent
C. Treatment During Month in Which Dependent Attains Age 26
A commenter requested clarification of the application of section 4980H to an employee’s child for the month in which the child attains age 26 microsoft outlook herunterladen. In response, the final regulations clarify that for purposes of section 4980H, a child is a dependent for the entire calendar month during which he or she attains age 26 word for free for mac.