Indiana Code — Title 6 (Taxation)
IC 6-8-11-2
"Dependent"
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.
Amendment history
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-8-1-23 · Record keeping violations; offenses
- 6-8-1-24 · Evasion of tax; offenses
- 6-8-1-25 · Repealed
- 6-8-1-26 · Repealed
- 6-8-1-27 · Disposition of revenues
- 6-8-1-28 · Reversion of oil and gas fund
- 6-8-5-1 · Qualifying bonds, notes, warrants, or other evidences of
- 6-8-8-1 · Suits to enforce tax liability; "taxes" defined
- 6-8-8-2 · Short title
- 6-8-8-3 · Conflicting laws
- 6-8-11-0.1 · Application of chapter
- 6-8-11-1 · "Deductible"
- 6-8-11-2 · "Dependent"
- 6-8-11-3 · "Eligible medical expense"
- 6-8-11-4 · "Employee"
- 6-8-11-5 · "Higher deductible"
- 6-8-11-6 · "Medical care savings account" or "account"
- 6-8-11-7 · "Medical care savings account program"
- 6-8-11-8 · "Qualified higher deductible health plan"
- 6-8-11-9 · Powers and duties of employer
- 6-8-11-10 · Requirements
- 6-8-11-11 · Contributions by employee
- 6-8-11-11.5 · Withdrawal of money contributed after December 31, 2015
- 6-8-11-12 · Authorized account administrators
- 6-8-11-13 · Use of funds