26 U.S.C. § 151 — Allowance of deductions for personal ex-

Page 715 TITLE 26—INTERNAL REVENUE CODE § 151 Subsec. (e)(2). Pub. L. 100–647, § 6182(a), inserted at end ‘‘For purposes of subparagraph (A), other firefighting services provided in an area shall be disregarded in de- termining whether an organization is a qualified volun- teer fire department if such other firefighting services are provided by a qualified volunteer fire department (determined with the application of this sentence) and such organization and the provider of such other serv- ices have been continuously providing firefighting serv- ices to such area since January 1, 1981.’’ Subsec. (e)(3). Pub. L. 100–647, § 1013(a)(24)(A), added par. (3). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1996 AMENDMENT Pub. L. 104–188, title I, § 1614(b), Aug. 20, 1996, 110 Stat. 1853, provided that: ‘‘The amendment made by this sec- tion [amending this section] shall take effect on the date of the enactment of this Act [Aug. 20, 1996].’’ EFFECTIVE DATE OF 1988 AMENDMENT Pub. L. 100–647, title I, § 1013(a)(24)(B), Nov. 10, 1988, 102 Stat. 3543, provided that: ‘‘The amendment made by subparagraph (A) [amending this section] shall apply to bonds issued after October 21, 1988.’’ Amendment by section 1013(a)(23), (30)–(33) of Pub. L. 100–647 effective, except as otherwise provided, as if in- cluded in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. Pub. L. 100–647, title VI, § 6182(c), Nov. 10, 1988, 102 Stat. 3729, provided that: ‘‘The amendments made by this section [amending this section] shall apply to bonds issued after the date of the enactment of this Act [Nov. 10, 1988].’’ EFFECTIVE DATE Section applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, with subsec. (b) applica- ble to changes in use (and ownership) after Aug. 15, 1986, but only with respect to financing (including refinancings) provided after such date, and with subsec. (d) applicable to payments made after Aug. 15, 1986, see sections 1311 to 1318 of Pub. L. 99–514, as amended, set out as an Effective Date; Transitional Rules note under section 141 of this title. PART V—DEDUCTIONS FOR PERSONAL EXEMPTIONS Sec. 151. Allowance of deductions for personal exemp- tions. 152. Dependent defined. 153. Cross references. Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(ii), Oct. 4, 1976, 90 Stat. 1794, redesignated item 154 as 153 and struck out former item 153 ‘‘Determination of marital status’’. § 151. Allowance of deductions for personal ex- emptions (a) Allowance of deductions In the case of an individual, the exemptions provided by this section shall be allowed as de- ductions in computing taxable income. (b) Taxpayer and spouse An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the tax- payer if a joint return is not made by the tax- payer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. (c) Additional exemption for dependents An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year. (d) Exemption amount For purposes of this section— (1) In general Except as otherwise provided in this sub- section, the term ‘‘exemption amount’’ means $2,000. (2) Exemption amount disallowed in case of certain dependents In the case of an individual with respect to whom a deduction under this section is allow- able to another taxpayer for a taxable year be- ginning in the calendar year in which the indi- vidual’s taxable year begins, the exemption amount applicable to such individual for such individual’s taxable year shall be zero. (3) Phaseout (A) In general In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under sec- tion 68(b), the exemption amount shall be re- duced by the applicable percentage. (B) Applicable percentage For purposes of subparagraph (A), the term ‘‘applicable percentage’’ means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer’s adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be ap- plied by substituting ‘‘$1,250’’ for ‘‘$2,500’’. In no event shall the applicable percentage ex- ceed 100 percent. (C) Coordination with other provisions The provisions of this paragraph shall not apply for purposes of determining whether a deduction under this section with respect to any individual is allowable to another tax- payer for any taxable year. (4) Inflation adjustment Except as provided in paragraph (5), in the case of any taxable year beginning in a cal- endar year after 1989, the dollar amount con- tained in paragraph (1) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment deter- mined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting ‘‘calendar year 1988’’ for ‘‘cal- endar year 2016’’ in subparagraph (A)(ii) thereof. (5) Special rules for taxable years 2018 through 2025 In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026— Page 716 TITLE 26—INTERNAL REVENUE CODE § 151 (A) Exemption amount The term ‘‘exemption amount’’ means zero. (B) References For purposes of any other provision of this title, the reduction of the exemption amount to zero under subparagraph (A) shall not be taken into account in determining whether a deduction is allowed or allowable, or whether a taxpayer is entitled to a deduc- tion, under this section. (e) Identifying information required No exemption shall be allowed under this sec- tion with respect to any individual unless the TIN of such individual is included on the return claiming the exemption. (Aug. 16, 1954, ch. 736, 68A Stat. 42; Pub. L. 91–172, title VIII, § 801(a)(1), (b)(1), (c)(1), (d)(1), title IX, § 941(b), Dec. 30, 1969, 83 Stat. 675, 676, 726; Pub. L. 92–178, title II, § 201(a)(1), (b)(1), (c), Dec. 10, 1971, 85 Stat. 510, 511; Pub. L. 94–455, title XIX, § 1901(a)(23), Oct. 4, 1976, 90 Stat. 1767; Pub. L. 95–600, title I, § 102(a), Nov. 6, 1978, 92 Stat. 2771; Pub. L. 97–34, title I, § 104(c), Aug. 13, 1981, 95 Stat. 189; Pub. L. 98–369, div. A, title IV, § 426(a), July 18, 1984, 98 Stat. 804; Pub. L. 99–514, title I, § 103, title XVIII, § 1847(b)(3), Oct. 22, 1986, 100 Stat. 2102, 2856; Pub. L. 100–647, title VI, § 6010(a), Nov. 10, 1988, 102 Stat. 3691; Pub. L. 101–508, title XI, §§ 11101(d)(1)(F), 11104(a), Nov. 5, 1990, 104 Stat. 1388–405, 1388–407; Pub. L. 102–318, title V, § 511, July 3, 1992, 106 Stat. 300; Pub. L. 103–66, title XIII, §§ 13201(b)(3)(G), 13205, Aug. 10, 1993, 107 Stat. 459, 462; Pub. L. 104–188, title I, §§ 1615(a)(1), 1702(a)(2), Aug. 20, 1996, 110 Stat. 1853, 1868; Pub. L. 106–554, § 1(a)(7) [title III, § 306(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634; Pub. L. 107–16, title I, § 102(a), June 7, 2001, 115 Stat. 44; Pub. L. 107–147, title IV, §§ 412(b), 417(6), Mar. 9, 2002, 116 Stat. 53, 56; Pub. L. 108–311, title II, § 206, Oct. 4, 2004, 118 Stat. 1176; Pub. L. 112–240, title I, § 101(b)(2)(B), Jan. 2, 2013, 126 Stat. 2317; Pub. L. 115–97, title I, §§ 11002(d)(1)(Q), 11041(a), Dec. 22, 2017, 131 Stat. 2060, 2082.) 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)(4). Pub. L. 115–97, § 11041(a)(1), sub- stituted ‘‘Except as provided in paragraph (5), in the case of’’ for ‘‘In the case of’’ in introductory provisions. Subsec. (d)(4)(B). Pub. L. 115–97, § 11002(d)(1)(Q), sub- stituted ‘‘for ‘calendar year 2016’ in subparagraph (A)(ii)’’ for ‘‘for ‘calendar year 1992’ in subparagraph (B)’’. Subsec. (d)(5). Pub. L. 115–97, § 11041(a)(2), added par. (5). 2013—Subsec. (d)(3)(A), (B). Pub. L. 112–240, § 101(b)(2)(B)(i)(I), substituted ‘‘the applicable amount in effect under section 68(b)’’ for ‘‘the threshold amount’’. Subsec. (d)(3)(C), (D). Pub. L. 112–240, § 101(b)(2)(B)(i)(II), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to thresh- old amount. Subsec. (d)(3)(E), (F). Pub. L. 112–240, § 101(b)(2)(B)(i)(III), struck out subpars. (E) and (F) which related to reduction of phaseout and termination of applicability of subsec. (d)(3), respectively. Subsec. (d)(4). Pub. L. 112–240, § 101(b)(2)(B)(ii), in par. heading, substituted ‘‘Inflation adjustment’’ for ‘‘Infla- tion adjustments’’, in subpar. (A), struck out ‘‘(A) Ad- justment to basic amount of exemption’’ before ‘‘In the case of’’, redesignated cls. (i) and (ii) as subpars. (A) and (B), respectively, and realigned margins, and struck out former subpar. (B). Prior to amendment, text of former subpar. (B) read as follows: ‘‘In the case of any taxable year beginning in a calendar year after 1991, each dollar amount contained in paragraph (3)(C) shall be increased by an amount equal to— ‘‘(i) such dollar amount, multiplied by ‘‘(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting ‘calendar year 1990’ for ‘calendar year 1992’ in subparagraph (B) thereof.’’ 2004—Subsec. (c). Pub. L. 108–311 reenacted heading without change and amended text generally. Prior to amendment, text consisted of pars. (1) to (6) relating to additional exemption for dependents in general, exemp- tion denied in case of certain married dependents, child defined, student defined, certain income of handicapped dependents not taken into account, and treatment of missing children, respectively. 2002—Subsec. (c)(6)(B)(iii). Pub. L. 107–147, § 417(6), in- serted ‘‘as’’ before ‘‘such terms’’. Subsec. (c)(6)(C). Pub. L. 107–147, § 412(b), substituted ‘‘for principal place of abode requirements’’ for ‘‘for earned income credit’’ in heading, ‘‘An’’ for ‘‘For pur- poses of section 32, an’’ in introductory provisions, and ‘‘principal place of abode requirements of section 2(a)(1)(B), section 2(b)(1)(A), and section 32(c)(3)(A)(ii)’’ for ‘‘requirement of section 32(c)(3)(A)(ii)’’ in con- cluding provisions. 2001—Subsec. (d)(3)(E), (F). Pub. L. 107—16 added sub- pars. (E) and (F). 2000—Subsec. (c)(6). Pub. L. 106–554 added par. (6). 1996—Subsec. (d)(3)(C)(i). Pub. L. 104–188, § 1702(a)(2), substituted ‘‘joint return’’ for ‘‘joint of a return’’. Subsec. (e). Pub. L. 104–188, § 1615(a)(1), added subsec. (e). 1993—Subsec. (d)(3)(E). Pub. L. 103–66, § 13205, struck out heading and text of subpar. (E). Text read as fol- lows: ‘‘This paragraph shall not apply to any taxable year beginning after December 31, 1996.’’ Subsec. (d)(4)(A)(ii), (B)(ii). Pub. L. 103–66, § 13201(b)(3)(G), substituted ‘‘1992’’ for ‘‘1989’’. 1992—Subsec. (d)(3)(E). Pub. L. 102–318 substituted ‘‘1996’’ for ‘‘1995’’. 1990—Subsec. (d). Pub. L. 101–508, § 11104(a), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: ‘‘For purposes of this section— ‘‘(1) IN GENERAL.—Except as provided in paragraph (2), the term ‘exemption amount’ means— ‘‘(A) $1,900 for taxable years beginning during 1987, ‘‘(B) $1,950 for taxable years beginning during 1988, and ‘‘(C) $2,000 for taxable years beginning after Decem- ber 31, 1988. ‘‘(2) EXEMPTION AMOUNT DISALLOWED IN THE CASE OF CERTAIN DEPENDENTS.—In the case of an individual with respect to whom a deduction under this section is al- lowable to another taxpayer for a taxable year begin- ning in the calendar year in which the individual’s tax- able year begins, the exemption amount applicable to such individual for such individual’s taxable year shall be zero. ‘‘(3) INFLATION ADJUSTMENT FOR YEARS AFTER 1989.—In the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in para- graph (1)(C) shall be increased by an amount equal to— ‘‘(A) such dollar amount, multiplied by ‘‘(B) the cost-of-living adjustment determined under section 1(f)(3), for the calendar year in which the taxable year begins, by substituting ‘calendar year 1988’ for ‘calendar year 1987’ in subparagraph (B) thereof.’’ Page 717 TITLE 26—INTERNAL REVENUE CODE § 151 Subsec. (d)(3)(B). Pub. L. 101–508, § 11101(d)(1)(F), sub- stituted ‘‘1989’’ for ‘‘1987’’. 1988—Subsec. (c)(1)(B)(ii). Pub. L. 100–647 inserted ‘‘who has not attained the age of 24 at the close of such calendar year’’ after ‘‘student’’. 1986—Subsec. (c). Pub. L. 99–514, § 103(b), redesignated subsec. (e) as (c) and struck out former subsec. (c) which provided for an additional exemption for tax- payer or spouse aged 65 or more. Subsec. (d). Pub. L. 99–514, § 103(b), redesignated sub- sec. (f) as (d) and struck out former subsec. (d) which provided for an additional exemption for blindness of taxpayer or spouse. Subsec. (e). Pub. L. 99–514, § 103(b), redesignated sub- sec. (e) as (c). Pub. L. 99–514, § 1847(b)(3), substituted ‘‘section 22(e)’’ for ‘‘section 37(e)’’ in par. (5)(C). Subsec. (f). Pub. L. 99–514, § 103(b), redesignated sub- sec. (f) as (d). Pub. L. 99–514, § 103(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: ‘‘For purposes of this section, the term ‘exemption amount’ means, with respect to any taxable year, $1,000 in- creased by an amount equal to $1,000 multiplied by the cost-of-living adjustment (as defined in section 1(f)(3)) for the calendar year in which the taxable year begins. If the amount determined under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10 (or if such amount is a multiple of $5, such amount shall be increased to the next highest multiple of $10).’’ 1984—Subsec. (e)(5). Pub. L. 98–369 added par. (5). 1981—Subsecs. (b), (c), (d)(1), (2), (e)(1). Pub. L. 97–34, § 104(c)(1), substituted ‘‘the exemption amount’’ for ‘‘$1,000’’ wherever appearing. Subsec. (f). Pub. L. 97–34, § 104(c)(2), added subsec. (f). 1978—Pub. L. 95–600 increased exemption from $750 to $1,000 with respect to taxable years beginning after Dec. 31, 1978. 1976—Subsec. (e)(4). Pub. L. 94–455 struck out ‘‘and educational institution’’ after ‘‘Student’’ in heading, substituted in subpars. (A) and (B) ‘‘organization de- scribed in section 170(b)(1)(A)(ii)’’ for ‘‘institution’’, and struck out provisions following subpar. (B) defining educational institution. 1971—Pub. L. 92–178 increased exemption from $650 to $675 with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 with respect to taxable years beginning after Dec. 31, 1971. 1969—Pub. L. 91–172, § 801(a)(1), (b)(1), (c)(1), (d)(1), in- creased exemption from $600 to $625 with respect to tax- able years beginning after Dec. 31, 1969, and before Jan. 1, 1971, from $625 to $650 for taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, from $650 to $700 for taxable years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and from $700 to $750 for taxable years beginning after Dec. 31, 1972. Subsecs. (b), (c), Pub. L. 91–172, § 941(b), substituted ‘‘if a joint return is not made by the taxpayer and his spouse’’ for ‘‘if a separate return is made by the tax- payer’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2017 AMENDMENT Amendment by section 11002(d)(1)(Q) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title. Pub. L. 115–97, title I, § 11041(f), Dec. 22, 2017, 131 Stat. 2085, provided that: ‘‘(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 642, 3401, 3402, 3405, 6012, and 6334 of this title] shall apply to taxable years beginning after December 31, 2017. ‘‘(2) WAGE WITHHOLDING.—The Secretary of the Treas- ury may administer section 3402 for taxable years be- ginning before January 1, 2019, without regard to the amendments made by subsections (a) and (c) [amending this section and sections 3401, 3402, 3405, 6012, and 6334 of this title].’’ EFFECTIVE DATE OF 2013 AMENDMENT Amendment by Pub. L. 112–240 applicable to taxable years beginning after Dec. 31, 2012, see section 101(b)(3) of Pub. L. 112–240, set out as a note under section 1 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 2002 AMENDMENT Pub. L. 107–147, title IV, § 412(e), Mar. 9, 2002, 116 Stat. 54, provided that: ‘‘The amendments made by this sec- tion [amending this section and sections 358, 469, 1091, 1233, 1234A, and 1234B of this title] shall take effect as if included in the provisions of the Community Re- newal Tax Relief Act of 2000 [H.R. 5662, as enacted by section 1(a)(7) of Pub. L. 106–554, Dec. 21, 2000, 114 Stat. 2763, 2763A–587] to which they relate.’’ EFFECTIVE DATE OF 2001 AMENDMENT Pub. L. 107–16, title I, § 102(b), June 7, 2001, 115 Stat. 44, provided that: ‘‘The amendment made by this sec- tion [amending this section] shall apply to taxable years beginning after December 31, 2005.’’ EFFECTIVE DATE OF 2000 AMENDMENT Pub. L. 106–554, § 1(a)(7) [title III, § 306(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–635, provided that: ‘‘The amendment made by this section [amending this sec- tion] shall apply to taxable years ending after the date of the enactment of this Act [Dec. 21, 2000].’’ EFFECTIVE DATE OF 1996 AMENDMENT Amendment by section 1615(a)(1) of Pub. L. 104–188 ap- plicable with respect to returns the due date for which, without regard to extensions, is on or after the 30th day after Aug. 20, 1996, with special rule for 1995 and 1996, see section 1615(d) of Pub. L. 104–188, set out as a note under section 21 of this title. Amendment by section 1702(a)(2) of Pub. L. 104–188 ef- fective, except as otherwise expressly provided, as if in- cluded in the provision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Pub. L. 104–188, set out as a note under section 38 of this title. EFFECTIVE DATE OF 1993 AMENDMENT Amendment by section 13201(b)(3)(G) of Pub. L. 103–66 applicable to taxable years beginning after Dec. 31, 1992, see section 13201(c) of Pub. L. 103–66, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1990 AMENDMENT Amendment by section 11101(d)(1)(F) of Pub. L. 101–508 applicable to taxable years beginning after Dec. 31, 1990, see section 11101(e) of Pub. L. 101–508, set out as a note under section 1 of this title. Amendment by section 11104(a) of Pub. L. 101–508 ap- plicable to taxable years beginning after Dec. 31, 1990, see section 11104(c) of Pub. L. 101–508, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1988 AMENDMENT Pub. L. 100–647, title VI, § 6010(b), Nov. 10, 1988, 102 Stat. 3691, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988.’’ EFFECTIVE DATE OF 1986 AMENDMENT Amendment by section 103 of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see sec- Page 718 TITLE 26—INTERNAL REVENUE CODE § 152 tion 151(a) of Pub. L. 99–514, set out as a note under sec- tion 1 of this title. Amendment by section 1847(b)(3) of Pub. L. 99–514 ef- fective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Pub. L. 98–369, div. A, title IV, § 426(b), July 18, 1984, 98 Stat. 805, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1984.’’ EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–34 applicable to taxable years beginning after Dec. 31, 1984, see section 104(e) of Pub. L. 97–34, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Pub. L. 95–600, title I, § 102(d)(1), Nov. 6, 1978, 92 Stat. 2771, provided that: ‘‘The amendments made by sub- sections (a) and (b) [amending this section and sections 6012 and 6013 of this title] shall apply to taxable years beginning after December 31, 1978.’’ EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see sec- tion 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Pub. L. 92–178, title II, § 201(a), (b), Dec. 10, 1971, 85 Stat. 510, provided in part that the increase in exemp- tion from $650 to $675 was effective with respect to tax- able years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 was effective with respect to taxable years beginning after Dec. 31, 1971. EFFECTIVE DATE OF 1969 AMENDMENT Pub. L. 91–172, title VIII, § 801(a)(1), Dec. 30, 1969, 83 Stat. 675, provided in part that the increase in exemp- tion from $600 to $625 is effective with respect to tax- able years beginning after Dec. 31, 1969, and before Jan. 1, 1971. Pub. L. 91–172, title VIII, § 801(b)(1), Dec. 30, 1969, 83 Stat. 676, provided in part that the increase in the ex- emption from $625 to $650 is effective with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972. Pub. L. 91–172, title IX, § 941(c), Dec. 30, 1969, 83 Stat. 726, provided that: ‘‘The amendments made by sub- sections (a) [amending section 6012 of this title] and (b) [amending this section] shall apply to taxable years be- ginning after December 31, 1969.’’ REPEALS Pub. L. 91–172, title VIII, § 801(c)(1), (d)(1), Dec. 30, 1969, 83 Stat. 676, provided for an increase in the per- sonal exemption to $700, effective with respect to tax- able years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and to $750, effective with respect to taxable years beginning after Dec. 31, 1972, prior to repeal by section 201(c) of Pub. L. 92–178. PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989 For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title. § 152. Dependent defined (a) In general For purposes of this subtitle, the term ‘‘de- pendent’’ 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 begin- ning 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 de- pendent 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 re- spect to any taxpayer for any taxable year, an individual— (A) who bears a relationship to the tax- payer 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), (D) who has not provided over one-half of such individual’s own support for the cal- endar 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 in- dividual’s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer be- gins. (2) Relationship For purposes of paragraph (1)(A), an indi- vidual bears a relationship to the taxpayer de-