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U.S. Code as of:
01/19/04
Section 152. Dependent defined
(a) General definition
For purposes of this subtitle, the term "dependent" means any of
the following individuals over half of whose support, for the
calendar year in which the taxable year of the taxpayer begins, was
received from the taxpayer (or is treated under subsection (c) or
(e) as received from the taxpayer):
(1) A son or daughter of the taxpayer, or a descendant of
either,
(2) A stepson or stepdaughter of the taxpayer,
(3) A brother, sister, stepbrother, or stepsister of the
taxpayer,
(4) The father or mother of the taxpayer, or an ancestor of
either,
(5) A stepfather or stepmother of the taxpayer,
(6) A son or daughter of a brother or sister of the taxpayer,
(7) A brother or sister of the father or mother of the
taxpayer,
(8) A son-in-law, daughter-in-law, father-in-law,
mother-in-law, brother-in-law, or sister-in-law of the taxpayer,
or
(9) 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 as his principal place of abode the home of the
taxpayer and is a member of the taxpayer's household.
(b) Rules relating to general definition
For purposes of this section -
(1) The terms "brother" and "sister" include a brother or
sister by the halfblood.
(2) In determining whether any of the relationships specified
in subsection (a) or paragraph (1) of this subsection exists, a
legally adopted child of an individual (and 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), or a foster child of an individual (if such
child satisfies the requirements of subsection (a)(9) with
respect to such individual), shall be treated as a child of such
individual by blood.
(3) The term "dependent" does not include any individual who 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
taxpayer 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 or national of the United States.
(4) A payment to a wife which is includible in the gross income
of the wife under section 71 or 682 shall not be treated as a
payment by her husband for the support of any dependent.
(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.
(c) Multiple support agreements
For purposes of subsection (a), over half of the support of an
individual for a calendar year shall be treated as received from
the taxpayer if -
(1) no one person contributed over half of such support;
(2) over half of such support was received from persons each of
whom, but for the fact that he did not contribute over half of
such support, would have been entitled to claim such individual
as a dependent for a taxable year beginning in such calendar
year;
(3) the taxpayer contributed over 10 percent of such support;
and
(4) each person described in paragraph (2) (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 he will not claim such individual
as a dependent for any taxable year beginning in such calendar
year.
(d) Special support test in case of students
For purposes of subsection (a), in the case of any individual who
is -
(1) a son, stepson, daughter, or stepdaughter of the taxpayer
(within the meaning of this section), and
(2) a student (within the meaning of section 151(c)(4)),
amounts received as scholarships for study at an educational
organization described in section 170(b)(1)(A)(ii) shall not be
taken into account in determining whether such individual received
more than half of his support from the taxpayer.
(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(c)(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)(5).
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