§ 152. Dependent defined
(b)
Exceptions
For purposes of this section—
(1)
Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2)
Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual’s spouse under section
6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(3)
Citizens or nationals of other countries
(A)
In general
The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.
(B)
Exception for adopted child
Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of “dependent” if—
(c)
Qualifying child
For purposes of this section—
(1)
In general
The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual—
(B)
who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(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, and
(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.
(2)
Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is—
(3)
Age requirements
(A)
In general
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and—
(4)
Special rule relating to 2 or more who can claim the same qualifying child
(A)
In general
Except as provided in subparagraphs (B) and (C), if (but for this paragraph) an individual may be claimed as a qualifying child by 2 or more taxpayers for a taxable year beginning in the same calendar year, such individual shall be treated as the qualifying child of the taxpayer who is—
(B)
More than 1 parent claiming qualifying child
If the parents claiming any qualifying child do not file a joint return together, such child shall be treated as the qualifying child of—
(C)
No parent claiming qualifying child
If the parents of an individual may claim such individual as a qualifying child but no parent so claims the individual, such individual may be claimed as the qualifying child of another taxpayer but only if the adjusted gross income of such taxpayer is higher than the highest adjusted gross income of any parent of the individual.
(d)
Qualifying relative
For purposes of this section—
(1)
In general
The term “qualifying relative” means, with respect to any taxpayer for any taxable year, an individual—
(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)),
(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:
(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—
(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,
(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—
(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—
(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—
(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.
(4)
Custodial parent and noncustodial parent
For purposes of this subsection—
(f)
Other definitions and rules
For purposes of this section—
(1)
Child defined
(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.
(2)
Student defined
The term “student” means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins—
(A)
is a full-time student at an educational organization described in section
170
(b)(1)(A)(ii), or
(3)
Determination of household status
An individual shall not be treated as a member of the taxpayer’s household if at any time during the taxable year of the taxpayer the relationship between such individual and the taxpayer is in violation of local law.
(4)
Brother and sister
The terms “brother” and “sister” include a brother or sister by the half blood.
(5)
Special support test in case of students
For purposes of subsections (c)(1)(D) and (d)(1)(C), in the case of an individual who is—
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—
(iii)
whether an individual is a surviving spouse or a head of a household (as such terms are defined in section
2), and
(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.