It's defined in the source code of your C library. You typically only need the headers for compilation, but you can find the source code for many open-source standard libraries (like glibc).
In glibc, it's defined in libio/stdio.c
as like this:
_IO_FILE *stdin = (FILE *) &_IO_2_1_stdin_;
Which is in turn defined using a macro in libio/stdfiles.c
like this:
DEF_STDFILE(_IO_2_1_stdin_, 0, 0, _IO_NO_WRITES);
The definition of the DEF_STDFILE
macro varies depending on a few things, but it more or less sets up an appropriate FILE
struct using the file descriptor 0
(which is standard input on Unix).
The definition may (and of course does) vary depending on your C library, and certainly by platform. If you want, you can continue the goose chase around the various parts of your standard library's I/O component.
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