---
kind: "section"
citation: "26 U.S.C. § 152"
title: "26"
title_heading: "Internal Revenue Code"
number: "152"
heading: "Dependent defined"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/152"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part V — Deductions for Personal Exemptions"
---

# §152. Dependent defined

- (a) **In general—** For purposes of this subtitle, the term “dependent” means—
  - (1) a [qualifying child](#c-1), or
  - (2) a [qualifying relative](#d-1).
- (b) **Exceptions—** For purposes of this section—
  - (1) **Dependents ineligible—** If an individual is a [dependent](#a) of a [taxpayer](/usc/26/1313.md?p=b) for any taxable year of such [taxpayer](/usc/26/1313.md?p=b) beginning in a calendar year, such individual shall be treated as having no [dependents](#a) for any taxable year of such individual beginning in such calendar year.
  - (2) **Married dependents—** An individual shall not be treated as a [dependent](#a) of a [taxpayer](/usc/26/1313.md?p=b) under [subsection (a)](#a) if such individual has made a [joint return](/usc/26/62.md?p=b-3-D) with the individual’s spouse under [section 6013](/usc/26/6013.md) for the taxable year beginning in the calendar year in which the taxable year of the [taxpayer](/usc/26/1313.md?p=b) begins.
  - (3) **Citizens or nationals of other countries—**
    - (A) **In general—** The term “[dependent](#a)” does not include an individual who is not a citizen or national of the [United States](/usc/26/993.md?p=g) unless such individual is a resident of the [United States](/usc/26/993.md?p=g) or a country contiguous to the [United States](/usc/26/993.md?p=g).
    - (B) **Exception for adopted child—** [Subparagraph (A)](#b-3-A) shall not exclude any [child](#f-1-A) of a [taxpayer](/usc/26/1313.md?p=b) (within the meaning of [subsection (f)(1)(B)](#f-1-B)) from the definition of “[dependent](#a)” if—
      - (i) for the taxable year of the [taxpayer](/usc/26/1313.md?p=b), the [child](#f-1-A) has the same principal place of abode as the [taxpayer](/usc/26/1313.md?p=b) and is a member of the [taxpayer](/usc/26/1313.md?p=b)’s household, and
      - (ii) the [taxpayer](/usc/26/1313.md?p=b) is a citizen or national of the [United States](/usc/26/993.md?p=g).
- (c) **Qualifying child—** For purposes of this section—
  - (1) **In general—** The term “qualifying child” means, with respect to any [taxpayer](/usc/26/1313.md?p=b) for any taxable year, an individual—
    - (A) who bears a relationship to the [taxpayer](/usc/26/1313.md?p=b) described in [paragraph (2)](#c-2),
    - (B) who has the same principal place of abode as the [taxpayer](/usc/26/1313.md?p=b) for more than one-half of such taxable year,
    - (C) who meets the age requirements of [paragraph (3)](#c-3),
    - (D) who has not provided over one-half of such individual’s own [support](/usc/26/509.md?p=d) for the calendar year in which the taxable year of the [taxpayer](/usc/26/1313.md?p=b) begins, and
    - (E) who has not filed a [joint return](/usc/26/62.md?p=b-3-D) (other than only for a claim of refund) with the individual’s spouse under [section 6013](/usc/26/6013.md) for the taxable year beginning in the calendar year in which the taxable year of the [taxpayer](/usc/26/1313.md?p=b) begins.
  - (2) **Relationship—** For purposes of [paragraph (1)(A)](#c-1-A), an individual bears a relationship to the [taxpayer](/usc/26/1313.md?p=b) described in this paragraph if such individual is—
    - (A) a [child](#f-1-A) of the [taxpayer](/usc/26/1313.md?p=b) or a descendant of such a [child](#f-1-A), or
    - (B) a [brother](#f-4), [sister](#f-4), stepbrother, or stepsister of the [taxpayer](/usc/26/1313.md?p=b) or a descendant of any such relative.
  - (3) **Age requirements—**
    - (A) **In general—** For purposes of [paragraph (1)(C)](#c-1-C), an individual meets the requirements of this paragraph if such individual is younger than the [taxpayer](/usc/26/1313.md?p=b) claiming such individual as a [qualifying child](#c-1) and—
      - (i) has not attained the age of 19 as of the close of the calendar year in which the taxable year of the [taxpayer](/usc/26/1313.md?p=b) begins, or
      - (ii) is a [student](#f-2) 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)](/usc/26/22.md?p=e-3)) at any time during such calendar year, the requirements of [subparagraph (A)](#c-3-A) shall be treated as met with respect to such individual.
  - (4) **Special rule relating to 2 or more who can claim the same qualifying child—**
    - (A) **In general—** Except as provided in subparagraphs [(B)](#c-4-B) and [(C)](#c-4-C), if (but for this paragraph) an individual may be claimed as a [qualifying child](#c-1) by 2 or more [taxpayers](/usc/26/1313.md?p=b) for a taxable year beginning in the same calendar year, such individual shall be treated as the [qualifying child](#c-1) of the [taxpayer](/usc/26/1313.md?p=b) who is—
      - (i) a parent of the individual, or
      - (ii) if [clause (i)](#c-4-A-i) does not apply, the [taxpayer](/usc/26/1313.md?p=b) with the highest [adjusted gross income](/usc/26/62.md?p=a) for such taxable year.
    - (B) **More than 1 parent claiming qualifying child—** If the parents claiming any [qualifying child](#c-1) do not file a [joint return](/usc/26/62.md?p=b-3-D) together, such [child](#f-1-A) shall be treated as the [qualifying child](#c-1) of—
      - (i) the parent with whom the [child](#f-1-A) resided for the longest period of time during the taxable year, or
      - (ii) if the [child](#f-1-A) resides with both parents for the same amount of time during such taxable year, the parent with the highest [adjusted gross income](/usc/26/62.md?p=a).
    - (C) **No parent claiming qualifying child—** If the parents of an individual may claim such individual as a [qualifying child](#c-1) but no parent so claims the individual, such individual may be claimed as the [qualifying child](#c-1) of another [taxpayer](/usc/26/1313.md?p=b) but only if the [adjusted gross income](/usc/26/62.md?p=a) of such [taxpayer](/usc/26/1313.md?p=b) is higher than the highest [adjusted gross income](/usc/26/62.md?p=a) 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](/usc/26/1313.md?p=b) for any taxable year, an individual—
    - (A) who bears a relationship to the [taxpayer](/usc/26/1313.md?p=b) described in [paragraph (2)](#d-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)](/usc/26/151.md?p=d)),
    - (C) with respect to whom the [taxpayer](/usc/26/1313.md?p=b) provides over one-half of the individual’s [support](/usc/26/509.md?p=d) for the calendar year in which such taxable year begins, and
    - (D) who is not a [qualifying child](#c-1) of such [taxpayer](/usc/26/1313.md?p=b) or of any other [taxpayer](/usc/26/1313.md?p=b) for any taxable year beginning in the calendar year in which such taxable year begins.
  - (2) **Relationship—** For purposes of [paragraph (1)(A)](#d-1-A), an individual bears a relationship to the [taxpayer](/usc/26/1313.md?p=b) described in this paragraph if the individual is any of the following with respect to the [taxpayer](/usc/26/1313.md?p=b):
    - (A) A [child](#f-1-A) or a descendant of a [child](#f-1-A).
    - (B) A [brother](#f-4), [sister](#f-4), 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](#f-4) or [sister](#f-4) of the [taxpayer](/usc/26/1313.md?p=b).
    - (F) A [brother](#f-4) or [sister](#f-4) of the father or mother of the [taxpayer](/usc/26/1313.md?p=b).
    - (G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, [brother](#f-4)-in-law, or [sister](#f-4)-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](/usc/26/7703.md), of the [taxpayer](/usc/26/1313.md?p=b)) who, for the taxable year of the [taxpayer](/usc/26/1313.md?p=b), has the same principal place of abode as the [taxpayer](/usc/26/1313.md?p=b) and is a member of the [taxpayer](/usc/26/1313.md?p=b)’s household.
  - (3) **Special rule relating to multiple support agreements—** For purposes of [paragraph (1)(C)](#d-1-C), over one-half of the [support](/usc/26/509.md?p=d) of an individual for a calendar year shall be treated as received from the [taxpayer](/usc/26/1313.md?p=b) if—
    - (A) no one person contributed over one-half of such [support](/usc/26/509.md?p=d),
    - (B) over one-half of such [support](/usc/26/509.md?p=d) 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](/usc/26/509.md?p=d), would have been entitled to claim such individual as a [dependent](#a) for a taxable year beginning in such calendar year,
    - (C) the [taxpayer](/usc/26/1313.md?p=b) contributed over 10 percent of such [support](/usc/26/509.md?p=d), and
    - (D) each person described in [subparagraph (B)](#d-3-B) (other than the [taxpayer](/usc/26/1313.md?p=b)) who contributed over 10 percent of such [support](/usc/26/509.md?p=d) 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](#a) 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)](#d-1-B), the gross income of an individual who is permanently and totally disabled (as defined in [section 22(e)(3)](/usc/26/22.md?p=e-3)) at any time during the taxable year shall not include income attributable to services performed by the individual at a [sheltered workshop](#d-4-B) 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)](#d-4-A), the term “sheltered workshop” means a [school](/usc/26/62.md?p=d-1-B)—
      - (i) which provides special instruction or training designed to alleviate the disability of the individual, and
      - (ii) which is operated by an [organization](/usc/26/414.md?p=m-6-A) described in [section 501(c)(3)](/usc/26/501.md?p=c-3) and exempt from tax under [section 501(a)](/usc/26/501.md?p=a), or by a State, a possession of the [United States](/usc/26/993.md?p=g), any political subdivision of any of the foregoing, the [United States](/usc/26/993.md?p=g), or the District of Columbia.
  - (5) **Special rules for support—**
    - (A) **In general—** For purposes of this subsection—
      - (i) payments to a spouse of [alimony or separate maintenance payments](#d-5-B) shall not be treated as a payment by the payor spouse for the [support](/usc/26/509.md?p=d) of any [dependent](#a), and
      - (ii) in the case of the remarriage of a parent, [support](/usc/26/509.md?p=d) of a [child](#f-1-A) 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)](#d-5-A), the term “alimony or separate maintenance payment” means any payment in [cash](/usc/26/856.md?p=c-5-K) 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)](/usc/26/121.md?p=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](/usc/26/856.md?p=c-5-K) or [property](/usc/26/317.md?p=a)) as a substitute for such payments after the death of the payee spouse.
- (e) **Special rule for divorced parents, etc.**
  - (1) **In general—** Notwithstanding subsection [(c)(1)(B)](#c-1-B), [(c)(4)](#c-4), or [(d)(1)(C)](#d-1-C), if—
    - (A) a [child](#f-1-A) receives over one-half of the [child](#f-1-A)’s [support](/usc/26/509.md?p=d) during the calendar year from the [child](#f-1-A)’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](#f-1-A) is in the custody of 1 or both of the [child](#f-1-A)’s parents for more than one-half of the calendar year, such [child](#f-1-A) shall be treated as being the [qualifying child](#c-1) or [qualifying relative](#d-1) of the [noncustodial parent](#e-4-B) for a calendar year if the requirements described in paragraph [(2)](#e-2) or [(3)](#e-3) are met.
  - (2) **Exception where custodial parent releases claim to exemption for the year—** For purposes of [paragraph (1)](#e-1), the requirements described in this paragraph are met with respect to any calendar year if—
    - (A) the [custodial parent](#e-4-A) signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such [custodial parent](#e-4-A) will not claim such [child](#f-1-A) as a [dependent](#a) for any taxable year beginning in such calendar year, and
    - (B) the [noncustodial parent](#e-4-B) attaches such written declaration to the [noncustodial parent](#e-4-B)’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)](#e-1), the requirements described in this paragraph are met with respect to any calendar year if—
      - (i) a [qualified pre-1985 instrument](#e-3-B) between the parents applicable to the taxable year beginning in such calendar year provides that the [noncustodial parent](#e-4-B) shall be entitled to any deduction allowable under [section 151](/usc/26/151.md) for such [child](#f-1-A), and
      - (ii) the [noncustodial parent](#e-4-B) provides at least $600 for the [support](/usc/26/509.md?p=d) of such [child](#f-1-A) during such calendar year.

      For purposes of this subparagraph, amounts expended for the [support](/usc/26/509.md?p=d) of a [child](#f-1-A) or children shall be treated as received from the [noncustodial parent](#e-4-B) to the extent that such parent provided amounts for such [support](/usc/26/509.md?p=d).

    - (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)](#e-3-A-i), and
      - (iii) which is not modified on or after such date in a [modification](/usc/26/424.md?p=h-3) 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](#e-4-A).
  - (5) **Exception for multiple-support agreement—** This subsection shall not apply in any case where over one-half of the [support](/usc/26/509.md?p=d) of the [child](#f-1-A) is treated as having been received from a [taxpayer](/usc/26/1313.md?p=b) under the provision of [subsection (d)(3)](#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](/usc/26/509.md?p=d) of a [child](#f-1-A) received from the parent’s spouse shall be treated as received from the parent.
- (f) **Other definitions and rules—** For purposes of this section—
  - (1) **Child defined—**
    - (A) **In general—** The term “child” means an individual who is—
      - (i) a son, daughter, stepson, or stepdaughter of the [taxpayer](/usc/26/1313.md?p=b), or
      - (ii) an [eligible foster child](#f-1-C) of the [taxpayer](/usc/26/1313.md?p=b).
    - (B) **Adopted child—** In determining whether any of the relationships specified in [subparagraph (A)(i)](#f-1-A-i) or [paragraph (4)](#f-4) exists, a legally adopted individual of the [taxpayer](/usc/26/1313.md?p=b), or an individual who is lawfully placed with the [taxpayer](/usc/26/1313.md?p=b) for legal adoption by the [taxpayer](/usc/26/1313.md?p=b), shall be treated as a [child](#f-1-A) of such individual by blood.
    - (C) **Eligible foster child—** For purposes of [subparagraph (A)(ii)](#f-1-A-ii), the term “eligible foster child” means an individual who is placed with the [taxpayer](/usc/26/1313.md?p=b) 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](/usc/26/1313.md?p=b) begins—
    - (A) is a full-time [student](#f-2) at an educational [organization](/usc/26/414.md?p=m-6-A) described in [section 170(b)(1)(A)(ii)](/usc/26/170.md?p=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](/usc/26/414.md?p=m-6-A) described in [section 170(b)(1)(A)(ii)](/usc/26/170.md?p=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](/usc/26/1313.md?p=b)’s household if at any time during the taxable year of the [taxpayer](/usc/26/1313.md?p=b) the relationship between such individual and the [taxpayer](/usc/26/1313.md?p=b) 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)](#c-1-D) and [(d)(1)(C)](#d-1-C), in the case of an individual who is—
    - (A) a [child](#f-1-A) of the [taxpayer](/usc/26/1313.md?p=b), and
    - (B) a [student](#f-2),

    amounts received as scholarships for study at an educational [organization](/usc/26/414.md?p=m-6-A) described in [section 170(b)(1)(A)(ii)](/usc/26/170.md?p=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)](#f-6-B), a [child](#f-1-A) of the [taxpayer](/usc/26/1313.md?p=b)—
      - (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](#f-1-A) or the [taxpayer](/usc/26/1313.md?p=b), and
      - (ii) who had, for the taxable year in which the kidnapping occurred, the same principal place of abode as the [taxpayer](/usc/26/1313.md?p=b) 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)](#c-1-B) with respect to a [taxpayer](/usc/26/1313.md?p=b) for all taxable years ending during the period that the [child](#f-1-A) is kidnapped.

    - (B) **Purposes—** [Subparagraph (A)](#f-6-A) shall apply solely for purposes of determining—
      - (i) the deduction under [section 151(c)](/usc/26/151.md?p=c),
      - (ii) the credit under [section 24](/usc/26/24.md) (relating to [child](#f-1-A) tax credit),
      - (iii) whether an individual is a [surviving spouse](/usc/26/2.md?p=a-1) or a head of a household (as such terms are defined in [section 2](/usc/26/2.md)), and
      - (iv) the earned income credit under section 32.
    - (C) **Comparable treatment of certain qualifying relatives—** For purposes of this section, a [child](#f-1-A) of the [taxpayer](/usc/26/1313.md?p=b)—
      - (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](#f-1-A) or the [taxpayer](/usc/26/1313.md?p=b), and
      - (ii) who was (without regard to this paragraph) a [qualifying relative](#d-1) of the [taxpayer](/usc/26/1313.md?p=b) for the portion of the taxable year before the date of the kidnapping,

      shall be treated as a [qualifying relative](#d-1) of the [taxpayer](/usc/26/1313.md?p=b) for all taxable years ending during the period that the [child](#f-1-A) is kidnapped.

    - (D) **Termination of treatment—** Subparagraphs [(A)](#f-6-A) and [(C)](#f-6-C) shall cease to apply as of the first taxable year of the [taxpayer](/usc/26/1313.md?p=b) beginning after the calendar year in which there is a [determination](/usc/26/1313.md?p=a) that the [child](#f-1-A) is dead (or, if earlier, in which the [child](#f-1-A) would have attained age 18).
  - (7) **Cross references—** For provision treating [child](#f-1-A) as [dependent](#a) of both parents for purposes of certain provisions, see sections [105(b)](/usc/26/105.md?p=b), [132(h)(2)(B)](/usc/26/132.md?p=h-2-B), and [213(d)(5)](/usc/26/213.md?p=d-5).

## Source credit

(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), Sept. 2, 1958, 72 Stat. 1607; Pub. L. 86–376, § 1(a), Sept. 23, 1959, 73 Stat. 699; Pub. L. 90–78, § 1, Aug. 31, 1967, 81 Stat. 191; Pub. L. 91–172, title IX, § 912(a), Dec. 30, 1969, 83 Stat. 722; Pub. L. 92–580, § 1(a), Oct. 27, 1972, 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), Oct. 4, 1976, 90 Stat. 1767, 1794, 1834, 1932; Pub. L. 98–369, div. A, title IV, §§ 423(a), 482(b)(2), July 18, 1984, 98 Stat. 799, 848; Pub. L. 99–514, title I, § 104(b)(1)(B), (3), title XIII, § 1301(j)(8), Oct. 22, 1986, 100 Stat. 2104, 2105, 2658; Pub. L. 108–311, title II, § 201, Oct. 4, 2004, 118 Stat. 1169; Pub. L. 109–135, title IV, § 404(a), Dec. 21, 2005, 119 Stat. 2632; Pub. L. 110–351, title V, § 501(a), (b), (c)(2), Oct. 7, 2008, 122 Stat. 3979, 3980; Pub. L. 115–97, title I, § 11051(b)(3)(B), Dec. 22, 2017, 131 Stat. 2089.)

## 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

### Amendments

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 Aug. 9, 1955, substituted “January 1, 1956” for “July 5, 1946”.

### 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 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.

### Effective Date of 2008 Amendment

Amendment by Pub. L. 110–351 applicable to taxable years beginning after Dec. 31, 2008, 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 Dec. 31, 2004, 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 Dec. 31, 1986, 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 Aug. 15, 1986, 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 Dec. 31, 1984, 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 Dec. 31, 1983, 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 Dec. 31, 1976, 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), Oct. 4, 1976, 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 [Oct. 4, 1976].”

### Effective Date of 1972 Amendment

Pub. L. 92–580, § 1(c), Oct. 27, 1972, 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 December 31, 1971.”

### Effective Date of 1969 Amendment

Pub. L. 91–172, title IX, § 912(b), Dec. 30, 1969, 83 Stat. 722, provided that: “The amendment made by subsection (a) of this section [amending this section] shall apply to taxable years beginning after December 31, 1969.”

### Effective Date of 1967 Amendment

Pub. L. 90–78, § 2, Aug. 31, 1967, 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 December 31, 1966.”

### Effective Date of 1959 Amendment

Pub. L. 86–376, § 1(b), Sept. 23, 1959, 73 Stat. 699, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1958.”

### Effective Date of 1958 Amendment

Amendment by section 4(a), (c) of Pub. L. 85–866 applicable to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, 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), Sept. 2, 1958, 72 Stat. 1607, provided that: “The amendment made by subsection (b) [amending this section] shall apply with respect to taxable years beginning after December 31, 1957.”

### 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 December 31, 1953, and ending after August 16, 1954.”