(C) The father or mother, or an ancestor of either. 1955-Subsec. If a child is a qualifying child under section 152 (c) of both parents who are registered domestic partners, either parent, but not both, may claim a dependency deduction for the qualifying child. L. 99-514 set out as an Effective Date; Transitional Rules note under section 141 of this title. (b)(2). (ii) the income arises solely from activities at such workshop which are incident to such medical care. For purposes of this section-- (1) In general. Section 201 of WFTRA amended the definition of dependent in § 152, effective for taxable years beginning after December 31, 2004. The introduction of qualified tuition plans (QTP) under Sec. L. 85-866, §4(b), among other changes, struck out provision that "dependent" does not include any individual who is not a United States citizen unless such individual is a resident of United States or of a contiguous country, or of Canal Zone or Panama, and inserted provision barring exclusion from definition of "dependent" any child of taxpayer, legally adopted by him, if, for taxable year of taxpayer, child's principal place of abode is taxpayer's home and child is member of taxpayer's household, if taxpayer is United States citizen. 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. L. 94-455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".Subsec. The term "qualifying child" means, with respect to any taxpayer for any taxable year, an individual-- (A) who bears a relationship to the taxpayer described in paragraph (2), Thus, in defining a qualifying relative who meets the provisions of the Internal Revenue Code that refer to the definition of a dependent in Sec. L. 115-97 applies to such modification, see section 11051(c) of Pub. (4) Custodial parent and noncustodial parent. For purposes of this paragraph, the term "qualified pre-1985 instrument" means any decree of divorce or separate maintenance or written agreement-. (i) payments to a spouse of alimony or separate maintenance payments shall not be treated as a payment by the payor spouse for the support of any dependent, and. (a)(1) For purposes of the income taxes imposed on individuals by chapter 1 of the Code, the term “dependent” means any individual described in paragraphs (1) through (10) of section 152(a) over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer. Rep. No. 0 When a taxpayer's spouse dies, the taxpayer may qualify under Sec. For purposes of this section— 152(b)(1) Dependents Ineligible . Subsec. (b)(3). 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. Pub. Pub. Pub. AMENDMENTS2017-Subsec. Review health plan documents and summary plan descriptions. L. 94-455, §1901(b)(7)(B), substituted "section 143" for "section 153".Subsec. Pub. ", EFFECTIVE DATE OF 1972 AMENDMENT Pub. (B) is pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational organization described in section 170(b)(1)(A)(ii) or of a State or political subdivision of a State. 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-, (i) has not attained the age of 19 as of the close of the calendar year in which the taxable year of the taxpayer begins, or. Code Section 152 (determined without regard to subsections (b)(1) (b)(2) and (d)(1)(B)) or a stepchild as defined under state law who, as of the end of the taxable year, has not attained age 27, whether or not that stepchild can be claimed as a dependent on your tax return. L. 110-351, §501(b), added subpar. But if the exemption amount referenced in § 152(d)(1)(B) were zero, the entire category of Subsec. Prior law required that a child be placed with the taxpayer for adoption by an authorized placement agency. Pub. 1607, provided that: "The amendment made by subsection (b) [amending this section] shall apply with respect to taxable years beginning after December 31, 1957. 152(a)(2) a qualifying relative. 693, §3(b), 69 Stat. 1932, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 4, 1976]. (4) Special rule relating to 2 or more who can claim the same qualifying child, 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-. --For purposes of this section-- (1) Dependents ineligible. 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. If an enrolled child of an employee met this definition, then: L. 108-311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. 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). (e)(3), (5). L. 90-78, §1(a), added subsec. 1972-Subsec. (e). (B) the noncustodial parent attaches such written declaration to the noncustodial parent's return for the taxable year beginning during such calendar year. What is considered a IRC section 152 tax dependent? Pub. (2) Married dependents Sections 152(a)(1) through (8) define dependent in terms of support and relationship. Beginning in 2018, the exemption deduction goes away and is replaced by a dependent credit. shall be treated as meeting the requirement of subsection (c)(1)(B) with respect to a taxpayer for all taxable years ending during the period that the child is kidnapped. (3) respecting requirement of an itemized statement of expenditures to resolve more support claims; added par. L. 99-514 set out as a note under section 1 of this title. Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. (c)(4). Section 152 defines the term "dependent" for purposes of subtitle A of the Code. Year 2021 Inflation-Adjusted Items (Rev. (iii) which is not modified on or after such date in a modification which expressly provides that this paragraph shall not apply to such decree or agreement. Section 152(a) provides that the term “dependent” means a “qualifying child” (as defined in 116-282 (12/31/2020). ;��!��q�F3Z�y�vṙ�9��D����q]E�6��� �@���@\������j)�20*��@,1e�c��80��>G���Cz�i �4�,J`Pc�8����ff`�n�{U��ё� R0 J� (i) which is executed before January 1, 1985, (ii) which on such date contains the provision described in subparagraph (A)(i), and. The term "custodial parent" means the parent having custody for the greater portion of the calendar year. h�bbd``b`�$Z�S5�`9[⊀?7�J� n'�`�����W���e Subsec. (E). (3) former par. L. 115-97 applicable to any divorce or separation instrument (as defined in former section 71(b)(2) of this title as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Pub. L. 94-455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". (H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household. (5) generally. Pub. Section 31: Death; compensation for dependents; hearings Section 31. (a) In general For purposes of this subtitle, the term “ dependent ” means— (1) a qualifying child, or (2) EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. 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). If an individual is a dependent of a taxpayer for a taxable year, the individual is treated as having no dependents for purposes of section 152 beginning in the calendar year in which the taxpayer's taxable year begins. (e). EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 423(a) of Pub. L. 94-455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. Pub. (1) to (4) relating to special rule for divorced parents, requirements for divorced parents, definitions of custodial and noncustodial parent, and exception for multiple-support agreements. (b) Exceptions. (b)(5). (c)(3)(A). 2018-57) (a) In general For purposes of this subtitle, the term "dependent" means-- (1) a qualifying child, or (2) a … If an individual is a dependent of a taxpayer for any taxable year of such taxpayer Pub. (ii) is a student who has not attained the age of 24 as of the close of such calendar year. For tax years prior to 2018, taxpayers were allowed to reduce their taxable income by a certain amount for each dependent claimed on a tax return. (See IRS guidance at Subsec. 152. (a)(9). (i) such payment is received by (or on behalf of) a spouse under a divorce or separation instrument (as defined in section 121(d)(3)(C)), (ii) in the case of an individual legally separated from the individual's spouse under a decree of divorce or of separate maintenance, the payee spouse and the payor spouse are not members of the same household at the time such payment is made, and. (3) Exception for certain pre-1985 instruments, (i) a qualified pre-1985 instrument between the parents applicable to the taxable year beginning in such calendar year provides that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, and. (4) Special rule relating to income of handicapped dependents, 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-, (i) the availability of medical care at such workshop is the principal reason for the individual's presence there, and. Solely for the purposes referred to in subparagraph (B), a child of the taxpayer-, (i) who is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the family of such child or the taxpayer, and. 1969-Subsec. dependent in section 152, which includes both qualifying relatives and qualifying children, and it was understood at the time of enactment that this provision “generally retain[ed] the present -law definition of dependent.” H.R. (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-, (A) the custodial parent signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such custodial parent will not claim such child as a dependent for any taxable year beginning in such calendar year, and. cost of such coverage, unless I certify that my stepchild(ren) are my dependent(s) for health care purposes under Section 152 of the Internal Revenue Code (determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) of Section 152) or are my stepchild(ren) under state law. For purposes of this section-(1) Dependents ineligible L. 108-311 reenacted section catchline without change and amended text generally. (4) respecting exception for certain pre-1985 instruments; added par. L. 110-351 set out as an Effective and Termination Dates of 2008 Amendment note under section 24 of this title. Pub. 2(a) as a surviving spouse for two years after the year of the deceased spouse's death. L. 98-369 set out as a note under section 2 of this title. (G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. (ii) 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. ", EFFECTIVE DATE OF 1967 AMENDMENT Pub. (c)(4)(C). But many other sections of the IRC, including sections relating to employee benefits, incorporate the … L. 98-369 set out as a note under section 213 of this title. Pub. For purposes of this section- (1) Dependents ineligible. (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. The term "qualifying child" means, with respect to any taxpayer for any taxable year, an individual-. Pub. 152(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. (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-, (i) the parent with whom the child resided for the longest period of time during the taxable year, or. (B) over one-half of such support was received 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 individual as a dependent for a taxable year beginning in such calendar year, (C) the taxpayer contributed over 10 percent of such support, and. Pub. (e) Special rule for divorced parents, etc. L. 99-514, §104(b)(1)(B), substituted "section 151(c)(3)" for "section 151(e)(3)". L. 90-78, §1(b), inserted "or (e)" after "subsection (c)".Subsec. (E) who has not filed a joint return (other than only for a claim of refund) 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. (c)(4). Section 152(a) of the Code generally defines a “dependent” as a “qualifying child” or a “qualifying relative.” The definition of a qualifying relative in section 152(d)(1) includes the requirement that the individual have gross income for the calendar year that is less than the exemption amount as defined in section 151(d). (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative. Prior to amendment, section consisted of subsecs. Amendment by section 482(b)(2) of Pub. (a)(10). For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-, (A) a child of the taxpayer or a descendant of such a child, or. ", EFFECTIVE DATE OF 1955 AMENDMENT Act Aug. 9, 1955, ch. Sec. See XXXXX for plan fair market value amounts. L. 110-351, §501(c)(2)(B)(ii), substituted "who can claim the same" for "claiming" in heading. 1986-Subsec. L. 92-580, §1(c), Oct. 27, 1972, 86 Stat. . (ii) an eligible foster child of the taxpayer. L. 115-97 set out as a note under section 61 of this title. Amendment by section 1301(j)(8) of Pub. endstream endobj startxref 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. (B) whose gross income for the calendar year in which such taxable year begins is less than the exemption amount (as defined in section 151(d)), (C) with respect to whom the taxpayer provides over one-half of the individual's support for the calendar year in which such taxable year begins, and. Section 152(a) generally defines a “dependent” as a “qualifying child” or a “qualifying relative.” The definition of a qualifying relative in section 152(d)(1) includes the requirement that the individual have gross income for the calendar year that is less than the “exemption amount” as defined in section 151(d) (exemption amount). (e)(2)(B)(i). Internal Revenue Code Section 152(c)(3) Dependent defined. (ii) the credit under section 24 (relating to child tax credit), (iii) whether an individual is a surviving spouse or a head of a household (as such terms are defined in section 2), and. Section 152(c), as amended, provides 282 0 obj <> endobj L. 98-369 applicable to taxable years beginning after Dec. 31, 1984, see section 423(d) of Pub. College costs continue to increase at a rate greater than inflation. Example 5. L. 109-135 set out as a note under section 21 of this title. (iv) Because the requirements of paragraphs (b)(2) and (3) of this section are met, section 152(e) and this section apply, and E may claim Child as a dependent. (F) A brother or sister of the father or mother of the taxpayer. 1967-Subsec. 529 in 1996 provided a tax-effective vehicle for college educati… 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. L. 90-78, §2, Aug. 31, 1967, 81 Stat. 626, provided that: "The amendment made by section 2 of this Act [amending this section] shall apply with respect to taxable years beginning after December 31, 1953, and ending after August 16, 1954. (e)(1)(A). 2020-45) Year 2020 Inflation-Adjusted Items (Rev. (e) generally. 2004- Pub. L. 98-369, §482(b)(2), substituted "section 213(d)(5)" for "section 213(d)(4)". 1(a) allows a taxpayer that qualifies as a surviving spouse to use the tax rate schedule for married taxpayers filing jointly. (a) to (e) relating to general definition of dependent, rules relating to general definition, multiple support agreements, special support test in case of students, and support test in case of child of divorced parents, etc., respectively. (ii) if clause (i) does not apply, the taxpayer with the highest adjusted gross income for such taxable year. ", EFFECTIVE DATE OF 1958 AMENDMENT Amendment by section 4(a), (c) of Pub. L. 110-351 applicable to taxable years beginning after Dec. 31, 2008, see section 501(d) of Pub. Proc. Make your practice more effective and efficient with Casetext’s legal research suite. 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