Title 26 — Internal Revenue Code
Part V · Chapter 1 — Normal Taxes and Surtaxes
§ 152. Dependent defined
Statutory text
In general
For purposes of this subtitle, the term “dependent” means—
a qualifying child, or
a qualifying relative.
Exceptions
For purposes of this section—
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.
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.
Citizens or nationals of other countries
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.
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—
for the taxable year of the taxpayer, the child has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household, and
the taxpayer is a citizen or national of the United States.
Qualifying child
For purposes of this section—
In general
The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual—
who bears a relationship to the taxpayer described in paragraph (2),
who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
who meets the age requirements of paragraph (3),
who has not provided over one-half of such individual’s own support for the calendar year in which the taxable year of the taxpayer begins, and
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.
Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is—
a child of the taxpayer or a descendant of such a child, or
a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
Age requirements
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—
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
is a student who has not attained the age of 24 as of the close of such calendar year.
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.
Special rule relating to 2 or more who can claim the same qualifying child
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—
a parent of the individual, or
if clause (i) does not apply, the taxpayer with the highest adjusted gross income for such taxable year.
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—
the parent with whom the child resided for the longest period of time during the taxable year, or
if the child resides with both parents for the same amount of time during such taxable year, the parent with the highest adjusted gross income.
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.
Qualifying relative
For purposes of this section—
In general
The term “qualifying relative” means, with respect to any taxpayer for any taxable year, an individual—
who bears a relationship to the taxpayer described in paragraph (2),
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)),
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
who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
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:
A child or a descendant of a child.
A brother, sister, stepbrother, or stepsister.
The father or mother, or an ancestor of either.
A stepfather or stepmother.
A son or daughter of a brother or sister of the taxpayer.
A brother or sister of the father or mother of the taxpayer.
A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
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.
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—
no one person contributed over one-half of such support,
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,
the taxpayer contributed over 10 percent of such support, and
each person described in subparagraph (B) (other than the taxpayer) who contributed 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.
Special rule relating to income of handicapped dependents
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—
the availability of medical care at such workshop is the principal reason for the individual’s presence there, and
the income arises solely from activities at such workshop which are incident to such medical care.
Sheltered workshop defined
For purposes of subparagraph (A), the term “sheltered workshop” means a school—
which provides special instruction or training designed to alleviate the disability of the individual, and
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.
Special rules for support
In general
For purposes of this subsection—
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
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.
Alimony or separate maintenance payment
For purposes of subparagraph (A), the term “alimony or separate maintenance payment” means any payment in cash if—
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)),
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
there is no liability to make any such payment for any period after the death of the payee spouse and there is no liability to make any payment (in cash or property) as a substitute for such payments after the death of the payee spouse.
Special rule for divorced parents, etc.
In general
Notwithstanding subsection (c)(1)(B), (c)(4), or (d)(1)(C), if—
a child receives over one-half of the child’s support during the calendar year from the child’s parents—
who are divorced or legally separated under a decree of divorce or separate maintenance,
who are separated under a written separation agreement, or
who live apart at all times during the last 6 months of the calendar year, and—
such child is in the custody of 1 or both of the child’s parents for more than one-half of the calendar year, such child shall be treated as being the qualifying child or qualifying relative of the noncustodial parent for a calendar year if the requirements described in paragraph (2) or (3) are met.
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—
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
the noncustodial parent attaches such written declaration to the noncustodial parent’s return for the taxable year beginning during such calendar year.
Exception for certain pre-1985 instruments
In general
For purposes of paragraph (1), the requirements described in this paragraph are met with respect to any calendar year if—
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
the noncustodial parent provides at least $600 for the support of such child during such calendar year.
For purposes of this subparagraph, amounts expended for the support of a child or children shall be treated as received from the noncustodial parent to the extent that such parent provided amounts for such support.
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—
which is executed before ,
which on such date contains the provision described in subparagraph (A)(i), and
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.
Custodial parent and noncustodial parent
For purposes of this subsection—
Custodial parent
The term “custodial parent” means the parent having custody for the greater portion of the calendar year.
Noncustodial parent
The term “noncustodial parent” means the parent who is not the custodial parent.
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).
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.
Other definitions and rules
For purposes of this section—
Child defined
In general
The term “child” means an individual who is—
a son, daughter, stepson, or stepdaughter of the taxpayer, or
an eligible foster child of the taxpayer.
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.
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.
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—
is a full-time student at an educational organization described in section 170(b)(1)(A)(ii), or
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.
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.
Brother and sister
The terms “brother” and “sister” include a brother or sister by the half blood.
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—
a child of the taxpayer, and
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.
Treatment of missing children
In general
Solely for the purposes referred to in subparagraph (B), a child of the taxpayer—
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
who had, for the taxable year in which the kidnapping occurred, the same principal place of abode as the taxpayer for more than one-half of the portion of such year before the date of the kidnapping,
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.
Purposes
Subparagraph (A) shall apply solely for purposes of determining—
the deduction under section 151(c),
the credit under section 24 (relating to child tax credit),
whether an individual is a surviving spouse or a head of a household (as such terms are defined in section 2), and
the earned income credit under section 32.
Comparable treatment of certain qualifying relatives
For purposes of this section, a child of the taxpayer—
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
who was (without regard to this paragraph) a qualifying relative of the taxpayer for the portion of the taxable year before the date of the kidnapping,
shall be treated as a qualifying relative of the taxpayer for all taxable years ending during the period that the child is kidnapped.
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).
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).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 43 · 68A Stat. 43
Enacted · 26 U.S.C. § 152
Aug. 16, 1954, ch. 736, 68A Stat. 43
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 43Public Law not identified
Substituted · 26 U.S.C. § 152(b)(3)
Subsec. (b)(3). Act Aug. 9, 1955, substituted “January 1, 1956” for “July 5, 1946”
Unresolved: No Public Law or Statutes at Large citation in the Code source.
Source evidence
Code amendment note
Subsec. (b)(3). Act Aug. 9, 1955, substituted “January 1, 1956” for “July 5, 1946”.Technical Amendments Act of 1958
Pub. L. 85–866 § 4(a) · 72 Stat. 1606
Inserted · 26 U.S.C. § 152(a)(9)
Pub. L. 85–866, § 4(a), inserted “(other than an individual who at any time during the taxable year was the spouse, determined without regard to section 153, of the taxpayer)”
Source evidence
Code amendment note
Subsec. (a)(9). Pub. L. 85–866, § 4(a), inserted “(other than an individual who at any time during the taxable year was the spouse, determined without regard to section 153, of the taxpayer)”.Enacted provision · exact public law section
(a) Spouse.— Paragraph (9) of section 152 (a) (relating to definition 26 USC 152. of dependent) is amended to read as follows: “(9) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 153, of the taxpayer) who, for the taxable year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member of the taxpayer’s household, or”.Technical Amendments Act of 1958
Pub. L. 85–866 § 4(b) · 72 Stat. 1606
Struck · 26 U.S.C. § 152(b)(3)
Pub. 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
Inserted · 26 U.S.C. § 152(b)(3)
Pub. L. 85–866, § 4(b), among other changes, 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
Source evidence
Code amendment note
Subsec. (b)(3). Pub. 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.Enacted provision · exact public law section
(b) Adopted Child.— The last sentence of section 152 (b) (3) (relating to definition of dependent) is amended to read as follows: “The preceding sentence shall not exclude from the definition of ‘dependent’ any child of the taxpayer— “(A) born to him, or legally adopted by him, in the Philippine Islands before January 1, 1956, if the child is a resident of the Republic of the Philippines, and if the taxpayer was a member of the Armed Forces of the United States at the time the child was born to him or legally adopted by him, or “(B) legally adopted by him, if, for the taxable year of the taxpayer, the child has as his principal place of abode the home of the taxpayer and is a member of the taxpayer’s household, and if the taxpayer is a citizen of the United States.”Technical Amendments Act of 1958
Pub. L. 85–866 § 4(c) · 72 Stat. 1606
Added · 26 U.S.C. § 152(b)(5)
Pub. L. 85–866, § 4(c), added par. (5)
Source evidence
Code amendment note
Subsec. (b)(5). Pub. L. 85–866, § 4(c), added par. (5).Enacted provision · exact public law section
(c) Member of Household.— Section 152 (b) (relating to definition of dependent) is amended by adding at the end thereof the following new paragraph: “(5) An individual is not 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.”Pub. L. 86–376 § 1(a) · 73 Stat. 699
Changed · 26 U.S.C. § 152(b)(2)
Pub. L. 86–376 provided that a child who is a member of an individual’s household if placed with such individual by an authorized placement agency for legal adoption by such individual shall be treated as a child by blood
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 86–376 provided that a child who is a member of an individual’s household if placed with such individual by an authorized placement agency for legal adoption by such individual shall be treated as a child by blood.Pub. L. 90–78 § 1(b) · 81 Stat. 191
Inserted · 26 U.S.C. § 152(a)
Pub. L. 90–78, § 1(b), inserted “or (e)” after “subsection (c)”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 90–78, § 1(b), inserted “or (e)” after “subsection (c)”.Pub. L. 90–78 § 1(a) · 81 Stat. 191
Added · 26 U.S.C. § 152(e)
Pub. L. 90–78, § 1(a), added subsec. (e)
Source evidence
Code amendment note
Subsec. (e). Pub. L. 90–78, § 1(a), added subsec. (e).Tax Reform Act of 1969
Pub. L. 91–172 title IX § 912(a) · 83 Stat. 487
Inserted · 26 U.S.C. § 152(b)(2)
Pub. L. 91–172 inserted reference to foster children who satisfy requirements of subsec. (a)(9) of this section
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 91–172 inserted reference to foster children who satisfy requirements of subsec. (a)(9) of this section.Enacted provision · exact public law section
(a) In General.— Section 162(b)(2) (relating to rules relating to definition of dependent) is amended by inserting immediately before “shall be treated” the following: “, or a foster child of an individual (if such child satisfies the requirements of subsection (a)(9) with respect to such individual),”.Pub. L. 92–580 § 1(a) · 86 Stat. 1276
Substituted · 26 U.S.C. § 152(b)(3)
Pub. L. 92–580 substituted “citizen or national of the United States” for “citizen of the United States” in two places
Source evidence
Code amendment note
Subsec. (b)(3). Pub. L. 92–580 substituted “citizen or national of the United States” for “citizen of the United States” in two places.Pub. L. 94–455 § 1901(b)(7)(B) · 90 Stat. 1520
Substituted · 26 U.S.C. § 152(a)(9)
Pub. L. 94–455, § 1901(b)(7)(B), substituted “section 143” for “section 153”
Source evidence
Code amendment note
Subsec. (a)(9). Pub. L. 94–455, § 1901(b)(7)(B), substituted “section 143” for “section 153”.Enacted provision · exact public law section
(B) Section 152(a)(9) is amended by striking out “section 153” and inserting in lieu thereof “section 143”.Pub. L. 94–455 § 1901(a)(24)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 152(a)(10)
Pub. L. 94–455, § 1901(a)(24)(A), struck out par. (10) relating to descendents of a taxpayer, who were members of taxpayer’s household, before receiving institutional care
Source evidence
Code amendment note
Subsec. (a)(10). Pub. L. 94–455, § 1901(a)(24)(A), struck out par. (10) relating to descendents of a taxpayer, who were members of taxpayer’s household, before receiving institutional care.Enacted provision · exact public law section
(A) Section 152(a)(defining dependent) is amended— 26 USC 152. (i) by inserting “or” at the end of paragraph (8), (ii) by striking out “, or” at the end of paragraph (9) and inserting in lieu thereof a period, and (iii) by striking out paragraph (10).Pub. L. 94–455 § 1901(a)(24)(B) · 90 Stat. 1520
Struck · 26 U.S.C. § 152(b)(3)
Pub. L. 94–455, § 1901(a)(24)(B), among other changes struck out “of the Canal Zone, or of the Republic of Panama” after “country contiguous to the United States,” and provisions relating to children born or adopted in Philippines
Source evidence
Code amendment note
Subsec. (b)(3). Pub. L. 94–455, § 1901(a)(24)(B), among other changes struck out “of the Canal Zone, or of the Republic of Panama” after “country contiguous to the United States,” and provisions relating to children born or adopted in Philippines.Enacted provision · exact public law section
(B) Section 152(b)(3) (relating to rules concerning the definition of dependent) is amended to read as follows: “(3) The term ‘dependent’ does not include any individual who “Dependent.” is not a citizen or national of the United States unless such individual is a resident of the United States or of a country contiguous to the United States. The preceding sentence shall not exclude from the definition of ‘dependent’ any child of the tax-payer legally adopted by him, if, for the taxable year of the tax-payer, the child has as his principal place of abode the home of the taxpayer and is a member of the taxpayer’s household, and if the taxpayer is a citizen or national of the United States.”Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 152(c)(4)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (c)(4). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 94–455 § 1901(b)(8)(A) · 90 Stat. 1520
Substituted · 26 U.S.C. § 152(d)
Pub. L. 94–455, § 1901(b)(8)(A), substituted “organization described in section 170(b)(1)(A)(ii)” for “institution (as defined in section 151(e)(4))”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 94–455, § 1901(b)(8)(A), substituted “organization described in section 170(b)(1)(A)(ii)” for “institution (as defined in section 151(e)(4))”.Enacted provision · exact public law section
(A) The following provisions are each amended by striking out “educational institution (as defined in section 151 Q(4))” each place it appears and inserting in lieu thereof educational organization described in section 170(b)(1)(A)(ii)”: sections 117(a)(1)(A), 117(b)(1), 117(b)(2), 152(d), 170(g)(1)(B)(as redesignated by subsection (a)(28) 26 USC 117, 152, 170, 403. (A)(i) of this section!, and 403(b)(1)(A)(ii).Pub. L. 94–455 § 2139(a) · 90 Stat. 1520
Substituted · 26 U.S.C. § 152(e)(2)(B)(i)
Pub. L. 94–455, § 2139(a), substituted “each” for “all”
Source evidence
Code amendment note
Subsec. (e)(2)(B)(i). Pub. L. 94–455, § 2139(a), substituted “each” for “all”.Enacted provision · exact public law section
(a) In General.— Section 152 (relating to definition of dependents) is amended by striking the word “all” in subsection (e)(2)(B)(i) thereof and inserting in lieu thereof “each”.Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 152(e)(3); 26 U.S.C. § 152(e)(5)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (e)(3), (5). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Tax Reform Act of 1984
Pub. L. 98–369 § 423(a) · 98 Stat. 494
Redesignated · 26 U.S.C. § 152(e)
Pub. L. 98–369, § 423(a), amended subsec. (e) generally, and in substantially revising support test provisions, enacted par. (1) custodial parent exemption, former par. (1) declaring the general rule that where a child received over one-half of his calendar year support from parents who were divorced or legally separated under a decree of divorce or separate maintenance, or were separated under a written separation agreement and the child was in the custody of one or both parents for more than one-half of the calendar year, the child would be treated as receiving over half of his support from the parent having custody for a greater portion of the calendar year unless treated under special rule provision as having received over half of his support from the parent not having custody; enacted par. (2) release of custodial parent exemption for the year, former par. (2) declaring the special rule that parent without custody would be deemed as furnishing over half of the support where the decree of divorce or separate maintenance, or written agreement, covering the taxable year, provided that parent without custody should be entitled to the section 151 deduction for the child and such parent provided at least $600 calendar year support, or alternatively, such parent without custody provided $1,200 or more calendar year support and the parent with custody did not establish more support of the child than the parent without custody; redesignated as par. (3) former par. (4) provision respecting exception for multiple-support agreement, deleting former par. (3) respecting requirement of an itemized statement of expenditures to resolve more support claims; added par. (4) respecting exception for certain pre-1985 instruments; added par. (5) enunciating special rule for support received from new spouse of parent, deleting former par. (5) regulations prescription provision;
Added · 26 U.S.C. § 152(e)
Pub. L. 98–369, § 423(a), added par. (6) cross reference provision
Source evidence
Code amendment note
Subsec. (e). Pub. L. 98–369, § 423(a), amended subsec. (e) generally, and in substantially revising support test provisions, enacted par. (1) custodial parent exemption, former par. (1) declaring the general rule that where a child received over one-half of his calendar year support from parents who were divorced or legally separated under a decree of divorce or separate maintenance, or were separated under a written separation agreement and the child was in the custody of one or both parents for more than one-half of the calendar year, the child would be treated as receiving over half of his support from the parent having custody for a greater portion of the calendar year unless treated under special rule provision as having received over half of his support from the parent not having custody; enacted par. (2) release of custodial parent exemption for the year, former par. (2) declaring the special rule that parent without custody would be deemed as furnishing over half of the support where the decree of divorce or separate maintenance, or written agreement, covering the taxable year, provided that parent without custody should be entitled to the section 151 deduction for the child and such parent provided at least $600 calendar year support, or alternatively, such parent without custody provided $1,200 or more calendar year support and the parent with custody did not establish more support of the child than the parent without custody; redesignated as par. (3) former par. (4) provision respecting exception for multiple-support agreement, deleting former par. (3) respecting requirement of an itemized statement of expenditures to resolve more support claims; added par. (4) respecting exception for certain pre-1985 instruments; added par. (5) enunciating special rule for support received from new spouse of parent, deleting former par. (5) regulations prescription provision; and added par. (6) cross reference provision.Enacted provision · exact public law section
(a) General Rule.— Subsection (e) of section 152 (relating to 26 USC 152. support test in case of child of divorced parents, etc.) is amended to read as follows: “(e) Support Test in Case of Child of Divorced Parents, Etc.— “(1) Custodial parent gets exemption.— Except as otherwise provided in this subsection, if— “(A) a child (as defined in section 151(e)(3)) receives over half of his support during the calendar year from his parents— “(i) who are divorced or legally separated under a decree of divorce or separate maintenance, “(ii) who are separated under a written separation agreement, or “(iii) who live apart at all times during the last 6 months of the calendar year, and “(B) such child is in the custody of one or both of his parents for more than one-half of the calendar year, such child shall be treated, for purposes of subsection (a), as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year (hereinafter in this subsection referred to as the ‘custodial parent’). “(2) Exception where custodial parent releases claim to exemption for the year.— A child of parents described in paragraph (1) shall be treated as having received over half of his support during a calendar year from the noncustodial parent 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 “(B) the noncustodial parent attaches such written declaration to the noncustodial parent’s return for the taxable year beginning during such calendar year. For purposes of this subsection, the term ‘noncustodial parent’ means the parent who is not the custodial parent. “(3) Exception for multiple-support agreement.— This subsection shall not apply in any case where over half of the support of the child is treated as having been received from a taxpayer under the provisions of subsection (c). “(4) Exception for certain pre-1985 instruments.— “(A) In general.— A child of parents described in paragraph (1) shall be treated as having received over half his support during a calendar year from the noncustodial parent if— “(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 “(ii) the noncustodial parent provides at least $600 for the support of such child during such calendar year. For purposes of this subparagraph, amounts expended for the support of a child or children shall be treated as received from the noncustodial parent to the extent that such parent provided amounts for such support. “(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— “(i) which is executed before January 1, 1985, “(ii) which on such date contains the provision described in subparagraph (A)(i), and “(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. “(5) 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. “(6) Cross reference.— “For provision treating child as dependent of both parents for purposes of medical expense deduction, see section 213(d)(4).”Tax Reform Act of 1984
Pub. L. 98–369 § 482(b)(2) · 98 Stat. 494
Substituted · 26 U.S.C. § 152(e)(6)
Pub. L. 98–369, § 482(b)(2), substituted “section 213(d)(5)” for “section 213(d)(4)”
Source evidence
Code amendment note
Subsec. (e)(6). Pub. L. 98–369, § 482(b)(2), substituted “section 213(d)(5)” for “section 213(d)(4)”.Enacted provision · exact public law section
(2) Paragraph (6) of section 152(e), as amended by section 423 of this Act, is amended by striking out “section 213(d)(4)” and inserting in lieu thereof “section 213(d)(5)”.Tax Reform Act of 1986
Pub. L. 99–514 § 1301(j)(8) · 100 Stat. 2085
Substituted · 26 U.S.C. § 152(a)(9)
Pub. L. 99–514, § 1301(j)(8), substituted “section 7703” for “section 143”
Source evidence
Code amendment note
Subsec. (a)(9). Pub. L. 99–514, § 1301(j)(8), substituted “section 7703” for “section 143”.Enacted provision · exact public law section
(8) Sections 22(e)(2), 32(c) and (d), 86(c)(3), 152(a)(9), 153(5), 194(b)(1), 1398(d)(2), 3402(f), and 6362(f)(5) are each amended by striking out “section 143” each place it appears and inserting in lieu thereof “section 7703”.Tax Reform Act of 1986
Pub. L. 99–514 § 104(b)(3) · 100 Stat. 2085
Substituted · 26 U.S.C. § 152(d)(2)
Pub. L. 99–514, § 104(b)(3), substituted “section 151(c)(4)” for “section 151(e)(4)”
Source evidence
Code amendment note
Subsec. (d)(2). Pub. L. 99–514, § 104(b)(3), substituted “section 151(c)(4)” for “section 151(e)(4)”.Enacted provision · exact public law section
(3) Section 152, etc.— Sections 152(d)(2) and 2032A(c)(7)(D) are each amended by striking out “section 151(e)(4)” and inserting in lieu thereof “section 15l(c)(4)”.Tax Reform Act of 1986
Pub. L. 99–514 § 104(b)(1)(B) · 100 Stat. 2085
Substituted · 26 U.S.C. § 152(e)(1)(A)
Pub. L. 99–514, § 104(b)(1)(B), substituted “section 151(c)(3)” for “section 151(e)(3)”
Source evidence
Code amendment note
Subsec. (e)(1)(A). Pub. L. 99–514, § 104(b)(1)(B), substituted “section 151(c)(3)” for “section 151(e)(3)”.Enacted provision · exact public law section
(B) Sections 21(e)(6)(B), 32(c)(1)(A)(i), 129(c)(2), and 152(e)(1)(A) are each amended by striking out “section 151(e)(3)” and inserting in lieu thereof “section 151(c)(3)”.Working Families Tax Relief Act of 2004
Pub. L. 108–311 title II § 201 · 118 Stat. 1166
Amended · 26 U.S.C. § 152
Pub. L. 108–311 reenacted section catchline without change and amended text generally. Prior to amendment, section consisted of subsecs. (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
Source evidence
Code amendment note
Pub. L. 108–311 reenacted section catchline without change and amended text generally. Prior to amendment, section consisted of subsecs. (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.Enacted provision · exact public law section
SEC. 201. UNIFORM DEFINITION OF CHILD, ETC. Section 152 is amended to read as follows: “SEC. 152. DEPENDENT DEFINED. “(a) In General.— For purposes of this subtitle, the term ‘dependent’ means— “(1) a qualifying child, or “(2) a qualifying relative. “(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— “(i) for the taxable year of the taxpayer, the child has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household, and “(ii) the taxpayer is a citizen or national of the United States. “(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— “(A) who bears a relationship to the taxpayer described in paragraph (2), “(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year, “(C) who meets the age requirements of paragraph (3), and “(D) who has not provided over one-half of such individual’s own support for the calendar year in which the taxable year of the taxpayer begins. “(2) Relationship.— 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 “(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative. “(3) Age requirements.— “(A) In general.— For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual— “(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 “(ii) is a student who has not attained the age of 24 as of the close of such calendar year. “(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 claiming qualifying child.— “(A) In general.— Except as provided in subparagraph (B), if (but for this paragraph) an individual may be and is 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— “(i) a parent of the individual, or “(ii) if clause (i) does not apply, the taxpayer with the highest adjusted gross income for such taxable 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 “(ii) if the child resides with both parents 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 relative’ means, with respect to any taxpayer for any taxable year, an individual— “(A) who bears a relationship to the taxpayer 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 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 “(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins. “(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: “(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 sister 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 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. “(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 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 “(D) each person described in subparagraph (B) (other than the taxpayer) who contributed 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 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 “(ii) the income arises solely from activities at such workshop which are incident 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 disability of the individual, and “(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— “(A) payments to a spouse which are includible in the gross income of such spouse under section 71 or 682 shall not be treated as a payment by the payor spouse for the support of any dependent, and “(B) 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. “(e) Special Rule for Divorced Parents.— “(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— “(i) who are divorced or legally separated under a decree of divorce or separate maintenance, “(ii) who are separated under a written separation agreement, or “(iii) who live apart at all times during the last 6 months of the calendar year, and “(B) such child is in the custody of 1 or both of the child’s parents for more than one-half of the calendar year, such child shall be treated as being the qualifying child or qualifying relative of the noncustodial parent for a calendar year if the requirements described in paragraph (2) are met. “(2) Requirements.— For purposes of paragraph (1), the requirements described in this paragraph are met if— “(A) a decree of divorce or separate maintenance or written separation agreement between the parents applicable to the taxable year beginning in such calendar year provides that— “(i) the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, or “(ii) the custodial parent will sign a written declaration (in such manner and form as the Secretary may prescribe) that such parent will not claim such child as a dependent for such taxable year, or “(B) in the case of such an agreement executed before January 1, 1985, the noncustodial parent provides at least $600 for the support of such child during such calendar year. For purposes of subparagraph (B), amounts expended for the support of a child or children shall be treated as received from the noncustodial parent to the extent that such parent provided amounts for such support. “(3) Custodial parent and noncustodial parent.— For purposes of this subsection— “(A) Custodial parent.— The term ‘custodial parent’ means the parent with whom a child shared the same principal place of abode for the greater portion of the calendar year. “(B) Noncustodial parent.— The term ‘noncustodial parent’ means the parent who is not the custodial parent. “(4) Exception for multiple-support agreements.— 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). “(f) Other Definitions and Rules.— For purposes of this section— “(1) Child defined.— “(A) In general.— The term ‘child’ means an individual who is— “(i) a son, daughter, stepson, or stepdaughter of the taxpayer, or “(ii) an eligible foster child of the taxpayer. “(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 “(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. “(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— “(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. “(6) Treatment of missing children.— “(A) In general.— 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 “(ii) who had, for the taxable year in which the kidnapping occurred, the same principal place of abode as the taxpayer for more than one-half of the portion of such year before the date of the kidnapping, 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. “(B) Purposes.— Subparagraph (A) shall apply solely for purposes of determining— “(i) the deduction under section 151(c), “(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 “(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— “(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 “(ii) who was (without regard to this paragraph) a qualifying relative of the taxpayer for the portion of the taxable year before the date of the kidnapping, shall be treated as a qualifying relative of the taxpayer for all taxable years ending during the period that the child is kidnapped. “(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).” .Tax Technical Corrections Act of 2005
Pub. L. 109–135 title IV § 404(a) · 119 Stat. 2577
Amended · 26 U.S.C. § 152(e)
Pub. L. 109–135 amended heading and text of subsec. (e) generally. Prior to amendment, text consisted of pars. (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
Source evidence
Code amendment note
Subsec. (e). Pub. L. 109–135 amended heading and text of subsec. (e) generally. Prior to amendment, text consisted of pars. (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.Enacted provision · exact public law section
(a) Amendment Related to Section 201 of the Act.— Subsection (e) of section 152 is amended to read as follows: “(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— “(i) who are divorced or legally separated under a decree of divorce or separate maintenance, “(ii) who are separated under a written separation agreement, or “(iii) who live apart at all times during the last 6 months of the calendar year, and— “(B) such child is in the custody of 1 or both of the child’s parents for more than one-half of the calendar year, such child shall be treated as being the qualifying child or qualifying relative of the noncustodial parent for a calendar year if the requirements described in paragraph (2) or (3) are met. “(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 Regulations. 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 “(B) the noncustodial parent attaches such written declaration to the noncustodial parent’s return for the taxable year beginning during such calendar year. “(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— “(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 “(ii) the noncustodial parent provides at least $600 for the support of such child during such calendar year. For purposes of this subparagraph, amounts expended for the support of a child or children shall be treated as received from the noncustodial parent to the extent that such parent provided amounts for such support. “(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— “(i) which is executed before January 1, 1985, “(ii) which on such date contains the provision described in subparagraph (A)(i), and “(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. “(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.” .Fostering Connections to Success and Increasing Adoptions Act of 2008
Pub. L. 110–351 § 501(b) · 122 Stat. 3949
Added · 26 U.S.C. § 152(c)(1)(E)
Pub. L. 110–351, § 501(b), added subpar. (E)
Source evidence
Code amendment note
Subsec. (c)(1)(E). Pub. L. 110–351, § 501(b), added subpar. (E).Enacted provision · exact public law section
(b) Child Must Be Unmarried.— Section 152(c)(1) of such Code is amended by striking “and” at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting “, and”, and by adding at the end the following new subparagraph: “(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.” .Fostering Connections to Success and Increasing Adoptions Act of 2008
Pub. L. 110–351 § 501(a) · 122 Stat. 3949
Inserted · 26 U.S.C. § 152(c)(3)(A)
Pub. L. 110–351, § 501(a), inserted “is younger than the taxpayer claiming such individual as a qualifying child and” after “such individual” in introductory provisions
Source evidence
Code amendment note
Subsec. (c)(3)(A). Pub. L. 110–351, § 501(a), inserted “is younger than the taxpayer claiming such individual as a qualifying child and” after “such individual” in introductory provisions.Enacted provision · exact public law section
(a) Child Must Be Younger Than Claimant.— Section 152(c)(3)(A) of the Internal Revenue 26 USC 152. Code of 1986 is amended by inserting “is younger than the taxpayer claiming such individual as a qualifying child and” after “such individual”.Fostering Connections to Success and Increasing Adoptions Act of 2008
Pub. L. 110–351 § 501(c)(2)(B)(ii) · 122 Stat. 3949
Substituted · 26 U.S.C. § 152(c)(4)
Pub. L. 110–351, § 501(c)(2)(B)(ii), substituted “who can claim the same” for “claiming” in heading
Source evidence
Code amendment note
Subsec. (c)(4). Pub. L. 110–351, § 501(c)(2)(B)(ii), substituted “who can claim the same” for “claiming” in heading.Enacted provision · exact public law section
(ii) The heading for section 152(c)(4) of such Code is amended by striking “claiming” and inserting “who can claim the same”.Fostering Connections to Success and Increasing Adoptions Act of 2008
Pub. L. 110–351 § 501(c)(2)(B)(i) · 122 Stat. 3949
Substituted · 26 U.S.C. § 152(c)(4)(A)
Pub. L. 110–351, § 501(c)(2)(B)(i), substituted “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 “Except as provided in subparagraph (B), if (but for this paragraph) an individual may be and is claimed as a qualifying child by 2 or more taxpayers” in introductory provisions
Source evidence
Code amendment note
Subsec. (c)(4)(A). Pub. L. 110–351, § 501(c)(2)(B)(i), substituted “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 “Except as provided in subparagraph (B), if (but for this paragraph) an individual may be and is claimed as a qualifying child by 2 or more taxpayers” in introductory provisions.Enacted provision · exact public law section
(i) Section 152(c)(4)(A) of such Code is amended by striking “Except” through “2 or more taxpayers” and inserting “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”.Fostering Connections to Success and Increasing Adoptions Act of 2008
Pub. L. 110–351 § 501(c)(2)(A) · 122 Stat. 3949
Added · 26 U.S.C. § 152(c)(4)(C)
Pub. L. 110–351, § 501(c)(2)(A), added subpar. (C)
Source evidence
Code amendment note
Subsec. (c)(4)(C). Pub. L. 110–351, § 501(c)(2)(A), added subpar. (C).Enacted provision · exact public law section
(A) In general.— Section 152(c)(4) 26 USC 152. of such Code is amended by adding at the end the following new subparagraph: “(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.” .Pub. L. 115–97 title I § 11051(b)(3)(B) · 131 Stat. 2054
Amended · 26 U.S.C. § 152(d)(5)
Pub. L. 115–97 amended par. (5) generally. Prior to amendment, text read as follows: “For purposes of this subsection—
Source evidence
Code amendment note
Subsec. (d)(5). Pub. L. 115–97 amended par. (5) generally. Prior to amendment, text read as follows: “For purposes of this subsection—“(A) payments to a spouse which are includible in the gross income of such spouse under section 71 or 682 shall not be treated as a payment by the payor spouse for the support of any dependent, and “(B) 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.”
Enacted provision · exact public law section
(B) Section 152(d)(5) is amended to read as follows: “(5) Special rules for support.— “(A) In general.— For purposes of this subsection— “(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 “(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. “(B) Alimony or separate maintenance payment.— For purposes of subparagraph (A), the term ‘alimony or separate maintenance payment’ means any payment in cash if— “(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 “(iii) there is no liability to make any such payment for any period after the death of the payee spouse and there is no liability to make any payment (in cash or property) as a substitute for such payments after the death of the payee spouse.” .Effective date note
Amendment by Pub. 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. 115–97 applies to such modification, see section 11051(c) of Pub. L. 115–97, set out as a note under section 61 of this title.
26 of 32 references resolved to an enrolled provision · 5 partial · 1 unresolved
Notes
Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
Editorial Notes
Amendments1955–2017 · 13 rounds
2017
Subsec. (d)(5). Pub. L. 115–97 amended par. (5) generally. Prior to amendment, text read as follows: “For purposes of this subsection—
“(A) payments to a spouse which are includible in the gross income of such spouse under section 71 or 682 shall not be treated as a payment by the payor spouse for the support of any dependent, and
“(B) 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.”
2008
Subsec. (c)(1)(E). Pub. L. 110–351, § 501(b), added subpar. (E).
Subsec. (c)(3)(A). Pub. L. 110–351, § 501(a), inserted “is younger than the taxpayer claiming such individual as a qualifying child and” after “such individual” in introductory provisions.
Subsec. (c)(4). Pub. L. 110–351, § 501(c)(2)(B)(ii), substituted “who can claim the same” for “claiming” in heading.
Subsec. (c)(4)(A). Pub. L. 110–351, § 501(c)(2)(B)(i), substituted “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 “Except as provided in subparagraph (B), if (but for this paragraph) an individual may be and is claimed as a qualifying child by 2 or more taxpayers” in introductory provisions.
Subsec. (c)(4)(C). Pub. L. 110–351, § 501(c)(2)(A), added subpar. (C).
2005
Subsec. (e). Pub. L. 109–135 amended heading and text of subsec. (e) generally. Prior to amendment, text consisted of pars. (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.
2004
Pub. L. 108–311 reenacted section catchline without change and amended text generally. Prior to amendment, section consisted of subsecs. (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.
1986
Subsec. (a)(9). Pub. L. 99–514, § 1301(j)(8), substituted “section 7703” for “section 143”.
Subsec. (d)(2). Pub. L. 99–514, § 104(b)(3), substituted “section 151(c)(4)” for “section 151(e)(4)”.
Subsec. (e)(1)(A). Pub. L. 99–514, § 104(b)(1)(B), substituted “section 151(c)(3)” for “section 151(e)(3)”.
1984
Subsec. (e). Pub. L. 98–369, § 423(a), amended subsec. (e) generally, and in substantially revising support test provisions, enacted par. (1) custodial parent exemption, former par. (1) declaring the general rule that where a child received over one-half of his calendar year support from parents who were divorced or legally separated under a decree of divorce or separate maintenance, or were separated under a written separation agreement and the child was in the custody of one or both parents for more than one-half of the calendar year, the child would be treated as receiving over half of his support from the parent having custody for a greater portion of the calendar year unless treated under special rule provision as having received over half of his support from the parent not having custody; enacted par. (2) release of custodial parent exemption for the year, former par. (2) declaring the special rule that parent without custody would be deemed as furnishing over half of the support where the decree of divorce or separate maintenance, or written agreement, covering the taxable year, provided that parent without custody should be entitled to the section 151 deduction for the child and such parent provided at least $600 calendar year support, or alternatively, such parent without custody provided $1,200 or more calendar year support and the parent with custody did not establish more support of the child than the parent without custody; redesignated as par. (3) former par. (4) provision respecting exception for multiple-support agreement, deleting former par. (3) respecting requirement of an itemized statement of expenditures to resolve more support claims; added par. (4) respecting exception for certain pre-1985 instruments; added par. (5) enunciating special rule for support received from new spouse of parent, deleting former par. (5) regulations prescription provision; and added par. (6) cross reference provision.
Subsec. (e)(6). Pub. L. 98–369, § 482(b)(2), substituted “section 213(d)(5)” for “section 213(d)(4)”.
1976
Subsec. (a)(9). Pub. L. 94–455, § 1901(b)(7)(B), substituted “section 143” for “section 153”.
Subsec. (a)(10). Pub. L. 94–455, § 1901(a)(24)(A), struck out par. (10) relating to descendents of a taxpayer, who were members of taxpayer’s household, before receiving institutional care.
Subsec. (b)(3). Pub. L. 94–455, § 1901(a)(24)(B), among other changes struck out “of the Canal Zone, or of the Republic of Panama” after “country contiguous to the United States,” and provisions relating to children born or adopted in Philippines.
Subsec. (c)(4). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (d). Pub. L. 94–455, § 1901(b)(8)(A), substituted “organization described in section 170(b)(1)(A)(ii)” for “institution (as defined in section 151(e)(4))”.
Subsec. (e)(2)(B)(i). Pub. L. 94–455, § 2139(a), substituted “each” for “all”.
Subsec. (e)(3), (5). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1972
Subsec. (b)(3). Pub. L. 92–580 substituted “citizen or national of the United States” for “citizen of the United States” in two places.
1969
Subsec. (b)(2). Pub. L. 91–172 inserted reference to foster children who satisfy requirements of subsec. (a)(9) of this section.
1967
Subsec. (a). Pub. L. 90–78, § 1(b), inserted “or (e)” after “subsection (c)”.
Subsec. (e). Pub. L. 90–78, § 1(a), added subsec. (e).
1959
Subsec. (b)(2). Pub. L. 86–376 provided that a child who is a member of an individual’s household if placed with such individual by an authorized placement agency for legal adoption by such individual shall be treated as a child by blood.
1958
Subsec. (a)(9). Pub. L. 85–866, § 4(a), inserted “(other than an individual who at any time during the taxable year was the spouse, determined without regard to section 153, of the taxpayer)”.
Subsec. (b)(3). Pub. 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.
Subsec. (b)(5). Pub. L. 85–866, § 4(c), added par. (5).
1955
Subsec. (b)(3). Act , substituted “” for “”.
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Amendment by Pub. 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 ) executed after , and to such instruments executed on or before , and modified after , if the modification expressly provides that the amendment made by section 11051 of Pub. L. 115–97 applies to such modification, see section 11051(c) of Pub. L. 115–97, set out as a note under section 61 of this title.
Effective Date of 2008 Amendment
Amendment by Pub. L. 110–351 applicable to taxable years beginning after , see section 501(d) of Pub. L. 110–351, set out as an Effective and Termination Dates of 2008 Amendment note under section 24 of this title.
Effective Date of 2005 Amendment
Amendment by Pub. L. 109–135 effective as if included in the provisions of the Working Families Tax Relief Act of 2004, Pub. L. 108–311, to which such amendment relates, see section 404(d) of Pub. L. 109–135, set out as a note under section 21 of this title.
Effective Date of 2004 Amendment
Amendment by Pub. L. 108–311 applicable to taxable years beginning after , see section 208 of Pub. L. 108–311, set out as a note under section 2 of this title.
Effective Date of 1986 Amendment
Amendment by section 104(b)(1)(B), (3) of Pub. L. 99–514 applicable to taxable years beginning after , see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title.
Amendment by section 1301(j)(8) of Pub. L. 99–514 applicable to bonds issued after , except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.
Effective Date of 1984 Amendment
Amendment by section 423(a) of Pub. L. 98–369 applicable to taxable years beginning after , see section 423(d) of Pub. L. 98–369, set out as a note under section 2 of this title.
Amendment by section 482(b)(2) of Pub. L. 98–369 applicable to taxable years beginning after , see section 482(c) of Pub. L. 98–369, set out as a note under section 213 of this title.
Effective Date of 1976 Amendment
Amendment by section 1901(a)(24), (b)(7)(B), (8)(A) of Pub. L. 94–455 applicable with respect to taxable years beginning after , see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.
Pub. L. 94–455, title XXI, § 2139(b), , 90 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 [].”
Effective Date of 1972 Amendment
Pub. L. 92–580, § 1(c), , 86 Stat. 1276, provided that: “The amendments made by subsections (a) [amending this section] and (b) [amending section 873 of this title] shall apply to taxable years beginning after .”
Effective Date of 1969 Amendment
Pub. L. 91–172, title IX, § 912(b), , 83 Stat. 722, provided that: “The amendment made by subsection (a) of this section [amending this section] shall apply to taxable years beginning after .”
Effective Date of 1967 Amendment
Pub. L. 90–78, § 2, , 81 Stat. 192, provided that: “The amendments made by the first section of this Act [amending this section] shall apply with respect to taxable years beginning after .”
Effective Date of 1959 Amendment
Pub. L. 86–376, § 1(b), , 73 Stat. 699, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after .”
Effective Date of 1958 Amendment
Amendment by section 4(a), (c) of Pub. L. 85–866 applicable to taxable years beginning after , and ending after , see section 1(c)(1) of Pub. L. 85–866, set out as a note under section 165 of this title.
Pub. L. 85–866, § 4(d), , 72 Stat. 1607, provided that: “The amendment made by subsection (b) [amending this section] shall apply with respect to taxable years beginning after .”
Effective Date of 1955 Amendment
Act Aug. 9, 1955, ch. 693, § 3(b), 69 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 , and ending after .”
Credits
1954–2017 · 14 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 43
- 1955Aug. 9, 1955, ch. 693, § 2, 69 Stat. 626
- 1958Pub. L. 85–866, title I, § 4(a)–(c), , 72 Stat. 1607
- 1959Pub. L. 86–376, § 1(a), , 73 Stat. 699
- 1967Pub. L. 90–78, § 1, , 81 Stat. 191
- 1969Pub. L. 91–172, title IX, § 912(a), , 83 Stat. 722
- 1972Pub. L. 92–580, § 1(a), , 86 Stat. 1276
- 1976Pub. L. 94–455, title XIX, §§ 1901(a)(24), (b)(7)(B), (8)(A), 1906(b)(13)(A), title XXI, § 2139(a), , 90 Stat. 1767, 1794, 1834, 1932
- 1984Pub. L. 98–369, div. A, title IV, §§ 423(a), 482(b)(2), , 98 Stat. 799, 848
- 1986Pub. L. 99–514, title I, § 104(b)(1)(B), (3), title XIII, § 1301(j)(8), , 100 Stat. 2104, 2105, 2658
- 2004Pub. L. 108–311, title II, § 201, , 118 Stat. 1169
- 2005Pub. L. 109–135, title IV, § 404(a), , 119 Stat. 2632
- 2008Pub. L. 110–351, title V, § 501(a), (b), (c)(2), , 122 Stat. 3979, 3980
- 2017Pub. L. 115–97, title I, § 11051(b)(3)(B), , 131 Stat. 2089.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 43; Aug. 9, 1955, ch. 693, § 2, 69 Stat. 626; Pub. L. 85–866, title I, § 4(a)–(c), , 72 Stat. 1607; Pub. L. 86–376, § 1(a), , 73 Stat. 699; Pub. L. 90–78, § 1, , 81 Stat. 191; Pub. L. 91–172, title IX, § 912(a), , 83 Stat. 722; Pub. L. 92–580, § 1(a), , 86 Stat. 1276; Pub. L. 94–455, title XIX, §§ 1901(a)(24), (b)(7)(B), (8)(A), 1906(b)(13)(A), title XXI, § 2139(a), , 90 Stat. 1767, 1794, 1834, 1932; Pub. L. 98–369, div. A, title IV, §§ 423(a), 482(b)(2), , 98 Stat. 799, 848; Pub. L. 99–514, title I, § 104(b)(1)(B), (3), title XIII, § 1301(j)(8), , 100 Stat. 2104, 2105, 2658; Pub. L. 108–311, title II, § 201, , 118 Stat. 1169; Pub. L. 109–135, title IV, § 404(a), , 119 Stat. 2632; Pub. L. 110–351, title V, § 501(a), (b), (c)(2), , 122 Stat. 3979, 3980; Pub. L. 115–97, title I, § 11051(b)(3)(B), , 131 Stat. 2089.)