26 U.S.C. § 152 — Dependent defined

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- Page 719 TITLE 26—INTERNAL REVENUE CODE § 152 scribed 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 step- sister of the taxpayer or a descendant of any such relative. (3) Age requirements (A) In general For purposes of paragraph (1)(C), an indi- vidual meets the requirements of this para- graph if such individual is younger than the taxpayer claiming such individual as a qualifying child 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 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 perma- nently and totally disabled (as defined in section 22(e)(3)) at any time during such cal- endar year, the requirements of subpara- graph (A) shall be treated as met with re- spect 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) and (C), if (but for this paragraph) an indi- vidual may be claimed as a qualifying child by 2 or more taxpayers for a taxable year be- ginning in the same calendar year, such in- dividual 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 tax- payer with the highest adjusted gross in- come 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 re- sided 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. (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 indi- vidual may be claimed as the qualifying child of another taxpayer but only if the ad- justed gross income of such taxpayer is high- er 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— (A) who bears a relationship to the tax- payer 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 pro- vides over one-half of the individual’s sup- port for the calendar year in which such tax- able 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 indi- vidual bears a relationship to the taxpayer de- scribed in this paragraph if the individual is any of the following with respect to the tax- payer: (A) A child or a descendant of a child. (B) A brother, sister, stepbrother, or step- sister. (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 sis- ter-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 cal- endar 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 re- ceived 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 sup- port, 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 per- cent of such support, and (D) each person described in subparagraph (B) (other than the taxpayer) who contrib- uted 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 tax- able year beginning in such calendar year. (4) Special rule relating to income of handi- capped dependents (A) In general For purposes of paragraph (1)(B), the gross income of an individual who is permanently Page 720 TITLE 26—INTERNAL REVENUE CODE § 152 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 activi- ties 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 dis- ability 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 Dis- trict 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 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 re- ceived from the parent. (B) Alimony or separate maintenance pay- ment For purposes of subparagraph (A), the term ‘‘alimony or separate maintenance pay- ment’’ means any payment in cash if— (i) such payment is received by (or on be- half of) a spouse under a divorce or separa- tion 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 pay- ments after the death of the payee spouse. (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 main- tenance, (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 par- ent 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 require- ments described in this paragraph are met with respect to any calendar year 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 par- ent’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 require- ments described in this paragraph are met with respect to any calendar year if— (i) a qualified pre-1985 instrument be- tween the parents applicable to the tax- able year beginning in such calendar year provides that the noncustodial parent shall be entitled to any deduction allow- able under section 151 for such child, and (ii) the noncustodial parent provides at least $600 for the support of such child dur- ing such calendar year. For purposes of this subparagraph, amounts expended for the support of a child or chil- dren 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 pro- vision described in subparagraph (A)(i), and (iii) which is not modified on or after such date in a modification which ex- pressly 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 por- tion of the calendar year. Page 721 TITLE 26—INTERNAL REVENUE CODE § 152 (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 tax- payer 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. (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 step- daughter of the taxpayer, or (ii) an eligible foster child of the tax- payer. (B) Adopted child In determining whether any of the rela- tionships specified in subparagraph (A)(i) or paragraph (4) exists, a legally adopted indi- vidual 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 indi- vidual who is placed with the taxpayer by an authorized placement agency or by judg- ment, 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 insti- tutional on-farm training under the super- vision of an accredited agent of an edu- cational organization described in section 170(b)(1)(A)(ii) or of a State or political sub- division of a State. (3) Determination of household status An individual shall not be treated as a mem- ber of the taxpayer’s household if at any time during the taxable year of the taxpayer the re- lationship 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 sec- tion 170(b)(1)(A)(ii) shall not be taken into ac- count. (6) Treatment of missing children (A) In general Solely for the purposes referred to in sub- paragraph (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 fam- ily 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 kidnap- ping, shall be treated as meeting the requirement of subsection (c)(1)(B) with respect to a tax- payer 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 sec- tion 32. (C) Comparable treatment of certain quali- fying 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 fam- ily of such child or the taxpayer, and (ii) who was (without regard to this para- graph) a qualifying relative of the tax- payer 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 kid- napped. (D) Termination of treatment Subparagraphs (A) and (C) shall cease to apply as of the first taxable year of the tax- payer 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 sec- tions 105(b), 132(h)(2)(B), and 213(d)(5). (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. Page 722 TITLE 26—INTERNAL REVENUE CODE § 152 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.) 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, sup- port 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 in- troductory provisions. Subsec. (c)(4). Pub. L. 110–351, § 501(c)(2)(B)(ii), sub- stituted ‘‘who can claim the same’’ for ‘‘claiming’’ in heading. Subsec. (c)(4)(A). Pub. L. 110–351, § 501(c)(2)(B)(i), sub- stituted ‘‘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 introduc- tory 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 par- ents, 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) re- lating 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., respec- tively. 1986—Subsec. (a)(9). Pub. L. 99–514, § 1301(j)(8), sub- stituted ‘‘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), sub- stituted ‘‘section 151(c)(3)’’ for ‘‘section 151(e)(3)’’. 1984—Subsec. (e). Pub. L. 98–369, § 423(a), amended sub- sec. (e) generally, and in substantially revising support test provisions, enacted par. (1) custodial parent ex- emption, 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 mainte- nance, 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 fur- nishing over half of the support where the decree of di- vorce or separate maintenance, or written agreement, covering the taxable year, provided that parent with- out custody should be entitled to the section 151 deduc- tion 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 cus- tody; 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), sub- stituted ‘‘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), sub- stituted ‘‘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 ‘‘cit- izen 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 re- gard 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 Page 723 TITLE 26—INTERNAL REVENUE CODE § 153 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 di- vorce 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 instru- ments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly pro- vides 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 ap- plicable 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 appli- cable 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 ap- plicable 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 sec- tion [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, pro- vided 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 sub- section (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 re- spect 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, pro- vided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to taxable years be- ginning after December 31, 1958.’’ EFFECTIVE DATE OF 1958 AMENDMENT Amendment by section 4(a), (c) of Pub. L. 85–866 ap- plicable 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, pro- vided that: ‘‘The amendment made by subsection (b) [amending this section] shall apply with respect to tax- able 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 tax- able years beginning after December 31, 1953, and end- ing after August 16, 1954.’’ § 153. Cross references (1) For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b). (2) For exemptions of nonresident aliens, see sec- tion 873(b)(3). (3) For determination of marital status, see sec- tion 7703. (Aug. 16, 1954, ch. 736, 68A Stat. 45, § 154; Pub. L. 89–809, title I, § 103(c)(2), Nov. 13, 1966, 80 Stat. 1551; renumbered § 153 and amended Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i), (C), Oct. 4, 1976, 90 Stat. 1794; Pub. L. 99–514, title XII, § 1272(d)(7), title XIII, § 1301(j)(8), Oct. 22, 1986, 100 Stat. 2594, 2658; Pub. L. 108–311, title II, § 207(14), Oct. 4, 2004, 118 Stat. 1177.) Editorial Notes PRIOR PROVISIONS A prior section 153, act Aug. 16, 1954, ch. 736, 68A Stat. 45, related to determination of marital status, prior to repeal by Pub. L. 94–455, title XIX, § 1901(b)(7)(A)(i), (d), Oct. 4, 1976, 90 Stat. 1794, 1803, applicable with respect to taxable years beginning after Dec. 31, 1976. See sec- tion 143 of this title. AMENDMENTS 2004—Pars. (1) to (4). Pub. L. 108–311 redesignated pars. (2) to (4) as (1) to (3), respectively, and struck out former par. (1) which read as follows: ‘‘For definitions of ‘husband’ and ‘wife’, as used in section 152(b)(4), see section 7701(a)(17).’’ 1986—Par. (4). Pub. L. 99–514, § 1272(d)(7), redesignated par. (5) as (4) and struck out former par. (4) which read