Per ACA, for eligible group health plans, to be an eligible dependent as an Employee’s Child, an individual must be a child of the employee and must not have turned 27 as of the end of the taxable year. For the purposes of this category, the definition of a child includes a biological or adopted son or daughter, step-son, step-daughter, and eligible foster children. Once it is determined that a dependent is an employee’s child and is under the age of 27 at the end of the taxable year, no further analysis of residency, support, or any other criteria is necessary. https://help.ihealthagents.com/hc/en-us/articles/227838887-What-Classifies-as-a-Dependant-for-Health...
I read this to mean that a child need not be claimed as a dependent on the employee's tax return in order to qualify as a dependent for health coverage purposes.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
