What specific IRS guidelines govern whether premiums paid for an adult dependent child can be deducted pre-tax through an employer-sponsored Section 125 plan
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What specific IRS guidelines govern whether premiums paid for an adult dependent child can be deducted pre-tax through an employer-sponsored Section 125 plan
3 real searches · 1 real-search pass
IRS Section 125 cafeteria plan adult child coverage premiums tax dependent age 26 section 152 IRS Notice 2010-38Google ↗
OBSERVEDConsequence
IRS Publication 15-B health coverage child under age 27 cafeteria plan section 125 dependent childGoogle ↗
OBSERVEDConsequence
26 CFR 1.125-1 dependent child health coverage section 152 cafeteria plan adult childGoogle ↗
OBSERVEDConsequence
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
IRS Section 125 cafeteria plan adult child coverage premiums tax dependent age 26 section 152 IRS Notice 2010-38 Google ↗
IRS Publication 15-B health coverage child under age 27 cafeteria plan section 125 dependent child Google ↗
26 CFR 1.125-1 dependent child health coverage section 152 cafeteria plan adult child Google ↗
- Internal Revenue Bulletin: 2010-20 · irs.gov
- U.S.C. Title 26 · govinfo.gov
- 26 U.S.C. § 125: Cafeteria plans · uscode.house.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 125 cafeteria plan adult child coverage premiums tax dependent age 26 section 152 IRS Notice 2010-38 OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
IRS Publication 15-B health coverage child under age 27 cafeteria plan section 125 dependent child OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
26 CFR 1.125-1 dependent child health coverage section 152 cafeteria plan adult child OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 |