Idaho Code § 72-1429E: Surviving child.

A person qualifies as a surviving child of a firefighter if he or she is dependent on the firefighter at the time of the firefighter’s death and meets either of the following requirements:

(a) At the time of the firefighter’s death, the person is under the age of eighteen (18) years and, had the firefighter been eligible for social security benefits, would be entitled to child insurance benefits under the federal social security act by the firefighter’s death; or

(b) Qualifies and has been filed for as a dependent under the age of eighteen (18) years on the firefighter’s most recent internal revenue service income tax forms.