Affordable Care Act Verification For Child records, the IRS requires that employees must indicate whether their claimed child is reportable under the current, ACA definition of a Child dependent, being; Not a spouse; A child, under the age of 26, who is naturally born, legally adopted, or legally placed for adoption with the employee. ACA reporting does not intend to accept those children that have reached 26 during a particular month within the reporting year, stepchildren, foster children, or a child that does not reside in the U.S. (or a contiguous country to the U.S.), who is not a U.S. Citizen or National.
