
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC152]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
               PART V--DEDUCTIONS FOR PERSONAL EXEMPTIONS
 
Sec. 152. Dependent defined


(a) General definition

    For purposes of this subtitle, the term ``dependent'' means any of 
the following individuals over half of whose support, for the calendar 
year in which the taxable year of the taxpayer begins, was received from 
the taxpayer (or is treated under subsection (c) or (e) as received from 
the taxpayer):
        (1) A son or daughter of the taxpayer, or a descendant of 
    either,
        (2) A stepson or stepdaughter of the taxpayer,
        (3) A brother, sister, stepbrother, or stepsister of the 
    taxpayer,
        (4) The father or mother of the taxpayer, or an ancestor of 
    either,
        (5) A stepfather or stepmother of the taxpayer,
        (6) A son or daughter of a brother or sister of the taxpayer,
        (7) A brother or sister of the father or mother of the taxpayer,
        (8) A son-in-law, daughter-in-law, father-in-law, mother-in-law, 
    brother-in-law, or sister-in-law of the taxpayer, or
        (9) An individual (other than an individual who at any time 
    during the taxable year was the spouse, determined without regard to 
    section 7703, of the taxpayer) who, for the taxable year of the 
    taxpayer, has as his principal place of abode the home of the 
    taxpayer and is a member of the taxpayer's household.

(b) Rules relating to general definition

    For purposes of this section--
        (1) The terms ``brother'' and ``sister'' include a brother or 
    sister by the halfblood.
        (2) In determining whether any of the relationships specified in 
    subsection (a) or paragraph (1) of this subsection exists, a legally 
    adopted child of an individual (and a child who is a member of an 
    individual's household, if placed with such individual by an 
    authorized placement agency for legal adoption by such individual), 
    or a foster child of an individual (if such child satisfies the 
    requirements of subsection (a)(9) with respect to such individual), 
    shall be treated as a child of such individual by blood.
        (3) The term ``dependent'' does not include any individual who 
    is not a citizen or national of the United States unless such 
    individual is a resident of the United States or of a country 
    contiguous to the United States. The preceding sentence shall not 
    exclude from the definition of ``dependent'' any child of the 
    taxpayer legally adopted by him, if, for the taxable year of the 
    taxpayer, the child has as his principal place of abode the home of 
    the taxpayer and is a member of the taxpayer's household, and if the 
    taxpayer is a citizen or national of the United States.
        (4) A payment to a wife which is includible in the gross income 
    of the wife under section 71 or 682 shall not be treated as a 
    payment by her husband for the support of any dependent.
        (5) An individual is not a member of the taxpayer's household if 
    at any time during the taxable year of the taxpayer the relationship 
    between such individual and the taxpayer is in violation of local 
    law.

(c) Multiple support agreements

    For purposes of subsection (a), over half of the support of an 
individual for a calendar year shall be treated as received from the 
taxpayer if--
        (1) no one person contributed over half of such support;
        (2) over half of such support was received from persons each of 
    whom, but for the fact that he did not contribute over half of such 
    support, would have been entitled to claim such individual as a 
    dependent for a taxable year beginning in such calendar year;
        (3) the taxpayer contributed over 10 percent of such support; 
    and
        (4) each person described in paragraph (2) (other than the 
    taxpayer) who contributed over 10 percent of such support files a 
    written declaration (in such manner and form as the Secretary may by 
    regulations prescribe) that he will not claim such individual as a 
    dependent for any taxable year beginning in such calendar year.

(d) Special support test in case of students

    For purposes of subsection (a), in the case of any individual who 
is--
        (1) a son, stepson, daughter, or stepdaughter of the taxpayer 
    (within the meaning of this section), and
        (2) a student (within the meaning of section 151(c)(4)),

amounts received as scholarships for study at an educational 
organization described in section 170(b)(1)(A)(ii) shall not be taken 
into account in determining whether such individual received more than 
half of his support from the taxpayer.

(e) Support test in case of child of divorced parents, etc.

                 (1) Custodial parent gets exemption

        Except as otherwise provided in this subsection, if--
            (A) a child (as defined in section 151(c)(3)) receives over 
        half of his support during the calendar year from his parents--
                (i) who are divorced or legally separated under a decree 
            of divorce or separate maintenance,
                (ii) who are separated under a written separation 
            agreement, or
                (iii) who live apart at all times during the last 6 
            months of the calendar year, and

            (B) such child is in the custody of one or both of his 
        parents for more than one-half of the calendar year,

    such child shall be treated, for purposes of subsection (a), as 
    receiving over half of his support during the calendar year from the 
    parent having custody for a greater portion of the calendar year 
    (hereinafter in this subsection referred to as the ``custodial 
    parent'').

       (2) Exception where custodial parent releases claim to 
                           exemption for the year

        A child of parents described in paragraph (1) shall be treated 
    as having received over half of his support during a calendar year 
    from the noncustodial parent if--
            (A) the custodial parent signs a written declaration (in 
        such manner and form as the Secretary may by regulations 
        prescribe) that such custodial parent will not claim such child 
        as a dependent for any taxable year beginning in such calendar 
        year, and
            (B) the noncustodial parent attaches such written 
        declaration to the noncustodial parent's return for the taxable 
        year beginning during such calendar year.

    For purposes of this subsection, the term ``noncustodial parent'' 
    means the parent who is not the custodial parent.

            (3) Exception for multiple-support agreement

        This subsection shall not apply in any case where over half of 
    the support of the child is treated as having been received from a 
    taxpayer under the provisions of subsection (c).

           (4) Exception for certain pre-1985 instruments

        (A) In general

            A child of parents described in paragraph (1) shall be 
        treated as having received over half his support during a 
        calendar year from the noncustodial parent if--
                (i) a qualified pre-1985 instrument between the parents 
            applicable to the taxable year beginning in such calendar 
            year provides that the noncustodial parent shall be entitled 
            to any deduction allowable under section 151 for such child, 
            and
                (ii) the noncustodial parent provides at least $600 for 
            the support of such child during such calendar year.

        For purposes of this subparagraph, amounts expended for the 
        support of a child or children shall be treated as received from 
        the noncustodial parent to the extent that such parent provided 
        amounts for such support.

        (B) Qualified pre-1985 instrument

            For purposes of this paragraph, the term ``qualified pre-
        1985 instrument'' means any decree of divorce or separate 
        maintenance or written agreement--
                (i) which is executed before January 1, 1985,
                (ii) which on such date contains the provision described 
            in subparagraph (A)(i), and
                (iii) which is not modified on or after such date in a 
            modification which expressly provides that this paragraph 
            shall not apply to such decree or agreement.

      (5) Special rule for support received from new spouse of 
                                   parent

        For purposes of this subsection, in the case of the remarriage 
    of a parent, support of a child received from the parent's spouse 
    shall be treated as received from the parent.

                         (6) Cross reference

            For provision treating child as dependent of both parents 
        for purposes of medical expense deduction, see section 
        213(d)(5).

(Aug. 16, 1954, ch. 736, 68A Stat. 43; Aug. 9, 1955, ch. 693, Sec. 2, 69 
Stat. 626; Pub. L. 85-866, title I, Sec. 4(a)-(c), Sept. 2, 1958, 72 
Stat. 1607; Pub. L. 86-376, Sec. 1(a), Sept. 23, 1959, 73 Stat. 699; 
Pub. L. 90-78, Sec. 1, Aug. 31, 1967, 81 Stat. 191; Pub. L. 91-172, 
title IX, Sec. 912(a), Dec. 30, 1969, 83 Stat. 722; Pub. L. 92-580, 
Sec. 1(a), Oct. 27, 1972, 86 Stat. 1276; Pub. L. 94-455, title XIX, 
Secs. 1901(a)(24), (b)(7)(B), (8)(A), 1906(b)(13)(A), title XXI, 
Sec. 2139(a), Oct. 4, 1976, 90 Stat. 1767, 1794, 1834, 1932; Pub. L. 98-
369, div. A, title IV, Secs. 423(a), 482(b)(2), July 18, 1984, 98 Stat. 
799, 848; Pub. L. 99-514, title I, Sec. 104(b)(1)(B), (3), title XIII, 
Sec. 1301(j)(8), Oct. 22, 1986, 100 Stat. 2104, 2105, 2658.)


                               Amendments

    1986--Subsec. (a)(9). Pub. L. 99-514, Sec. 1301(j)(8), substituted 
``section 7703'' for ``section 143''.
    Subsec. (d)(2). Pub. L. 99-514, Sec. 104(b)(3), substituted 
``section 151(c)(4)'' for ``section 151(e)(4)''.
    Subsec. (e)(1)(A). Pub. L. 99-514, Sec. 104(b)(1)(B), substituted 
``section 151(c)(3)'' for ``section 151(e)(3)''.
    1984--Subsec. (e). Pub. L. 98-369, Sec. 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, Sec. 482(b)(2), substituted 
``section 213(d)(5)'' for ``section 213(d)(4)''.
    1976--Subsec. (a)(9). Pub. L. 94-455, Sec. 1901(b)(7)(B), 
substituted ``section 143'' for ``section 153''.
    Subsec. (a)(10). Pub. L. 94-455, Sec. 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, Sec. 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, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    Subsec. (d). Pub. L. 94-455, Sec. 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, Sec. 2139(a), substituted 
``each'' for ``all''.
    Subsec. (e)(3), (5). Pub. L. 94-455, Sec. 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, Sec. 1(b), inserted ``or (e)'' 
after ``subsection (c)''.
    Subsec. (e). Pub. L. 90-78, Sec. 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, Sec. 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, Sec. 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, Sec. 4(c), added par. (5).
    1955--Subsec. (b)(3). Act Aug. 9, 1955, substituted ``January 1, 
1956'' for ``July 5, 1946''.


                    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.
    Section 2139(b) of Pub. L. 94-455 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

    Section 1(c) of Pub. L. 92-580 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

    Section 912(b) of Pub. L. 91-172 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

    Section 2 of Pub. L. 90-78 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

    Section 1(b) of Pub. L. 86-376 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.
    Section 4(d) of Pub. L. 85-866 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

    Section 3(b) of act Aug. 9, 1955, 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.''

                  Section Referred to in Other Sections

    This section is referred to in sections 1, 2, 21, 24, 32, 42, 51, 
72, 105, 120, 125, 132, 151, 153, 170, 213, 220, 221, 529, 2057, 7701, 
7702B, 7703 of this title; title 5 section 7342; title 20 section 1232g; 
title 30 section 28f; title 33 section 909; title 43 section 390bb.
