Source: https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-152.html
Timestamp: 2019-03-21 02:05:44
Document Index: 24192923

Matched Legal Cases: ['§ 152', '§ 152', '§ 152', '§ 152', '§ 152', '§ 152']

26 U.S.C. § 152 - U.S. Code Title 26. Internal Revenue Code § 152 | FindLaw
26 U.S.C. § 152 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 152. Dependent defined
(a) In general. --For purposes of this subtitle, the term “dependent” means--
(b) Exceptions. --For purposes of this section--
(1) Dependents ineligible. --If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents. --An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(3) Citizens or nationals of other countries.--
(A) In general. --The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.
(B) Exception for adopted child. --Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of “dependent” if--
(c) Qualifying child. --For purposes of this section--
(1) In general. --The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual--
(2) Relationship. --For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is--
(3) Age requirements.--
(A) In general. --For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and--
(B) Special rule for disabled. --In the case of an individual who is permanently and totally disabled (as defined in section 22(e)(3) ) at any time during such calendar year, the requirements of subparagraph (A) shall be treated as met with respect to such individual.
(4) Special rule relating to 2 or more who can claim the same qualifying child.--
(A) In general. --Except as provided in subparagraphs (B) and (C), if (but for this paragraph) an individual may be claimed as a qualifying child by 2 or more taxpayers for a taxable year beginning in the same calendar year, such individual shall be treated as the qualifying child of the taxpayer who is--
(B) More than 1 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--
(C) No parent claiming qualifying child. --If the parents of an individual may claim such individual as a qualifying child but no parent so claims the individual, such individual may be claimed as the qualifying child of another taxpayer but only if the adjusted gross income of such taxpayer is higher than the highest adjusted gross income of any parent of the individual.
(d) Qualifying relative. --For purposes of this section--
(1) In general. --The term “qualifying relative” means, with respect to any taxpayer for any taxable year, an individual--
(2) Relationship. --For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(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--
(4) Special rule relating to income of handicapped dependents. --
(A) In general. --For purposes of paragraph (1)(B), the gross income of an individual who is permanently and totally disabled (as defined in section 22(e)(3) ) at any time during the taxable year shall not include income attributable to services performed by the individual at a sheltered workshop if--
(B) Sheltered workshop defined. --For purposes of subparagraph (A), the term “sheltered workshop” means a school--
(ii) which is operated by an organization 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 rules for support. --For purposes of this subsection--
(e) Special rule for divorced parents, etc. --
(1) In general. --Notwithstanding subsection (c)(1)(B), (c)(4), or (d)(1)(C), if--
(A) a child receives over one-half of the child's support during the calendar year from the child's parents--
(iii) who live apart at all times during the last 6 months of the calendar year, and--
(2) Exception where custodial parent releases claim to exemption for the year. --For purposes of paragraph (1), the requirements described in this paragraph are met with respect to any calendar year if--
(3) Exception for certain pre-1985 instruments. --
(A) In general. --For purposes of paragraph (1), the requirements described in this paragraph are met with respect to any calendar year if--
(B) Qualified pre-1985 instrument. --For purposes of this paragraph, the term “qualified pre-1985 instrument” means any decree of divorce or separate maintenance or written agreement--
(4) Custodial parent and noncustodial parent. --For purposes of this subsection--
(A) Custodial parent. --The term “custodial parent” means the parent having custody for the greater portion of the calendar year.
(B) Noncustodial parent. --The term “noncustodial parent” means the parent who is not the custodial parent.
(5) Exception for multiple-support agreement. --This subsection shall not apply in any case where over one-half of the support of the child is treated as having been received from a taxpayer under the provision of subsection (d)(3).
(6) Special rule for support received from new spouse of parent. --For purposes of this subsection, in the case of the remarriage of a parent, support of a child received from the parent's spouse shall be treated as received from the parent.
(f) Other definitions and rules. --For purposes of this section--
(1) Child defined.--
(A) In general. --The term “child” means an individual who is--
(B) Adopted child. --In determining whether any of the relationships specified in subparagraph (A)(i) or paragraph (4) exists, a legally adopted individual of the taxpayer, or an individual who is lawfully placed with the taxpayer for legal adoption by the taxpayer, shall be treated as a child of such individual by blood.
(C) Eligible foster child. --For purposes of subparagraph (A)(ii), the term “eligible foster child” means an individual who is placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
(2) Student defined. --The term “student” means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins--
(A) is a full-time student at an educational organization described in section 170(b)(1)(A)(ii) , or
(3) Determination of household status. --An individual shall not be treated as a member of the taxpayer's household if at any time during the taxable year of the taxpayer the relationship between such individual and the taxpayer is in violation of local law.
(4) Brother and sister. --The terms “brother” and “sister” include a brother or sister by the half blood.
(5) Special support test in case of students. --For purposes of subsections (c)(1)(D) and (d)(1)(C), in the case of an individual who is--
(6) Treatment of missing children.--
(A) In general. --Solely for the purposes referred to in subparagraph (B), a child of the taxpayer--
(B) Purposes. --Subparagraph (A) shall apply solely for purposes of determining--
(i) the deduction under section 151(c) ,
(iii) whether an individual is a surviving spouse or a head of a household (as such terms are defined in section 2 ), and
(iv) the earned income credit under section 32 .
(C) Comparable treatment of certain qualifying relatives. --For purposes of this section, a child of the taxpayer--
(D) Termination of treatment. --Subparagraphs (A) and (C) shall cease to apply as of the first taxable year of the taxpayer beginning after the calendar year in which there is a determination that the child is dead (or, if earlier, in which the child would have attained age 18).
(7) Cross references.--
For provision treating child as dependent of both parents for purposes of certain provisions, see sections 105(b) , 132(h)(2)(B) , and 213(d)(5) .
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