‘‘(ii) if clause (i) does not apply, the 
taxpayer with the highest adjusted gross 
income for such taxable year. 
‘‘(B) MORE
THAN
PARENT
CLAIMING 
QUALIFYING
CHILD.—If the parents claiming 
any qualifying child do not file a joint return 
together, such child shall be treated as the 
qualifying child of—
‘‘(i) the parent with whom the child 
resided for the longest period of time dur-
ing the taxable year, or 
‘‘(ii) if the child resides with both par-
ents for the same amount of time during 
such taxable year, the parent with the 
highest adjusted gross income. 
‘‘(d) QUALIFYING RELATIVE.—For purposes of this 
section—
‘‘(1) IN GENERAL.—The term ‘qualifying rel-
ative’ means, with respect to any taxpayer for any 
taxable year, an individual—
‘‘(A) who bears a relationship to the tax-
payer described in paragraph (2), 
‘‘(B) whose gross income for the calendar 
year in which such taxable year begins is less
than the exemption amount (as defined in sec-
tion 151(d)), 
‘‘(C) with respect to whom the taxpayer 
provides over one-half of the individual’s sup-
port for the calendar year in which such taxable 
year begins, and 
‘‘(D) who is not a qualifying child of such 
taxpayer for any taxable year beginning in the 
calendar year in which such taxable year be-
gins. 
‘‘(2) RELATIONSHIP.—For purposes of para-
graph (1)(A), an individual bears a relationship to 
the taxpayer described in this paragraph if the indi-
vidual is any of the following with respect to the tax-
payer: 
‘‘(A) A child or a descendant of a child. 
‘‘(B) A brother, sister, stepbrother, or 
stepsister. 
‘‘(C) The father or mother, or an ancestor 
of either. 
‘‘(D) A stepfather or stepmother. 
‘‘(E) A son or daughter of a brother or sis-
ter of the taxpayer. 
‘‘(F) A brother or sister of the father or 
mother of the taxpayer.
‘‘(G) A son-in-law, daughter-in-law, father-
in-law, mother-in-law, brother-in-law, or sister-
in-law. 
‘‘(H) An individual (other than an indi-
vidual who at any time during the taxable year 
was the spouse, determined without regard to 
section 7703, of the taxpayer) who, for the tax-
able year of the taxpayer, has as such individ-
ual’s principal place of abode the home of the 
taxpayer and is a member of the taxpayer’s 
household. 
‘‘(3) SPECIAL RULE RELATING TO MULTIPLE 
SUPPORT AGREEMENTS.—For purposes of paragraph 
(1)(C), over one-half of the support of an individual 
for a calendar year shall be treated as received from 
the taxpayer if—
‘‘(A) no one person contributed over one-
half of such support, 
‘‘(B) over one-half of such support was re-
ceived from 2 or more persons each of whom, 
but for the fact that any such person alone did 
not contribute over one-half of such support, 
would have been entitled to claim such indi-
vidual as a dependent for a taxable year begin-
ning in such calendar year,
‘‘(C) the taxpayer contributed over 10 per-
cent of such support, and 
‘‘(D) each person described in subpara-
graph (B) (other than the taxpayer) who con-
tributed over 10 percent of such support files a 
written declaration (in such manner and form 
as the Secretary may by regulations prescribe) 
that such person will not claim such individual 
as a dependent for any taxable year beginning 
in such calendar year. 
‘‘(4) SPECIAL RULE RELATING TO INCOME OF 
HANDICAPPED DEPENDENTS.—
‘‘(A) IN GENERAL.—For purposes of para-
graph (1)(B), the gross income of an individual 
who is permanently and totally disabled (as de-
fined in section 22(e)(3)) at any time during 
the taxable year shall not include income attrib-
utable to services performed by the individual 
at a sheltered workshop if—
‘‘(i) the availability of medical care at 
such workshop is the principal reason for 
the individual’s presence there, and 
‘‘(ii) the income arises solely from ac-
tivities at such workshop which are inci-
dent to such medical care.
‘‘(B) SHELTERED WORKSHOP DEFINED.—
For purposes of subparagraph (A), the term 
‘sheltered workshop’ means a school—
‘‘(i) which provides special instruction 
or training designed to alleviate the dis-
ability of the individual, and 
‘‘(ii) which is operated by an organi-
zation described in section 501(c)(3) and 
exempt from tax under section 501(a), or 
by a State, a possession of the United 
States, any political subdivision of any of 
the foregoing, the United States, or the 
District of Columbia. 
‘‘(5) SPECIAL SUPPORT TEST IN CASE OF STU-
DENTS.—For purposes of paragraph (1)(C), in the 
case of an individual who is—
‘‘(A) a child of the taxpayer, and 
‘‘(B) a student, 
amounts received as scholarships for study at an 
educational 
organization 
described 
in 
section 
170(b)(1)(A)(ii) shall not be taken into account in 
determining whether such individual received more 
than one-half of such individual’s support from the 
taxpayer.