“Dependent” defined. “Dependent” means a spouse or:
1. An unmarried child under 19 years of age;
2. An unmarried child who is a full-time student under 24 years of age and who is financially dependent upon the parent; or
3. An unmarried child of any age who is medically certified as disabled and dependent upon the parent,
Ę who the parent claimed as his dependent on the form for income tax returns which he filed with the Internal Revenue Service for the previous fiscal year.
Last modified: February 27, 2006