A child shall be considered a dependent child if all of the following requirements are met for the calendar year for which the claim is submitted:
- (a) The child was born before the beginning of the calendar year.
- (b) The child is or may be claimed as a dependent by the claimant for income tax purposes.
- (c) The child resided with the claimant, and solely with the claimant, for the entire calendar year.
- (d) The child did not reach the age of 18 during the calendar year.
(Authorized by K.S.A. 79-4510; implementing K.S.A. 2000 Supp. 79-4502; effective April 19, 2002.)