Indiana Code - Taxation - Title 6, Section 6-8-11-2

"Dependent" defined

Sec. 2. As used in this chapter, "dependent" means any of the
following:
(1) The spouse of an employee.
(2) An employee's child who is one (1) of the following:
(A) Less than nineteen (19) years of age.
(B) Less than twenty-three (23) years of age and enrolled as
a full-time student at an accredited college or university.
(C) Legally entitled to the provision by the employee of
proper or necessary subsistence, education, medical care, or
other care necessary for the child's health, guidance, or
well-being, and not otherwise emancipated, self-supporting,
married, or a member of the armed forces of the United
States.
(D) Mentally or physically incapacitated to the extent that
the child is not self-sufficient.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.

Last modified: May 28, 2006