Employee's Child (EC), Qualifying Child (QC), Qualifying Relative (QR)

[bcspace]

Having a hard time distinguishing between them.

What about an Employee's Child (EC) who is under 27 and married? I assume because no support by the employee is required under this category, it doesn't matter if the child is married and out on their own or not and the employee can submit claims for this person. Is that true?

[bcspace]

Bump just in case someone has an answer as I am still looking for it. Any document or notice you can point me to would be appreciated. I use the EBIA manuals but they seem to be unclear on the matter. thanks

[GMK]

There's a summary for adult children eligibility in this article:

http://www.moneyfunk.net/finances/health-care-reform/

In particular, marital status doesn't matter...

except if the child's coverage availability is under state law and not under PPACA, then check the state's requirements.

And here's info about QC and QR:

http://taxes.about.com/od/dependents/a/Dependents_2.htm

http://taxes.about.com/od/dependents/a/Dependents_3.htm

Hope it helps.

[Chaz]

Basically, qualifying children and qualifying relative are concepts under Code Section 152, which requirements had to be met in order to provide tax-favored health coverage under Code Section 105. These categories have various relationship, residency, support, age (for qualifying children, must be under age 19, or age 24 if student) and other requirements. Certain of these requirements still are relevant for other purposes, including for determining qualifying individual status for DCAP purposes and for eligibility for individuals who are not the employee's spouse or under age 27 child.

PPACA changes the old rules and provides that coverage is tax free for an employee's child until the end of the year in which the child turns age 27, whether the child is married or unmarried, lives with, or is supported by, the employee or not, etc. (i.e., the child does not have to meet the Code Section 152 tests). At the end of the year in which the child turns age 27, however, he or she can receive tax free health coverage (including health FSA) only if he or she meets the Code Section 152 requirements.

So, to answer your question, you are correct that an under age 27 child need not be married or dependent on the employee in order to receive tax-favored health coverage.