Par. 12. Section 1.152-0 is added under the undesignated center heading Deductions for Personal Exemptions to read as follows:
This section lists the captions contained in § 1.152-1 through § 1.152-5.
§ 1.152-1 General rules for dependents.
(a) In general.
(1) Dependent defined.
(2) Exceptions.
(i) Dependents ineligible.
(ii) Married dependents.
(iii) Citizens or nationals of other countries.
(b) Definitions.
(1) Child.
(i) In general.
(ii) Adopted child.
(iii) Eligible foster child.
(iv) Authorized placement agency.
(2) Student.
(3) Brother and sister.
(4) Parent.
(c) Applicability date.
§ 1.152-2 Qualifying child.
(a) In general.
(b) Qualifying child relationship test.
(c) Residency test.
(d) Age test.
(1) In general.
(2) Disabled individual.
(e) Qualifying child support test.
(f) Joint return test.
(g) Child who is eligible to be claimed as a qualifying child by more than one taxpayer.
(1) In general.
(i) More than one eligible parent.
(ii) Eligible parent not claiming.
(iii) One eligible parent and other eligible taxpayer(s).
(iv) No eligible parent.
(2) Determination of adjusted gross income of a person who files a joint return.
(3) Coordination with other provisions.
(4) Examples.
§ 1.152-3 Qualifying relative.
(a) In general.
(b) Qualifying relative relationship test.
(c) Gross income test.
(1) In general.
(2) Income of disabled or handicapped individuals.
(d) Qualifying relative support test.
(1) In general.
(2) Certain income of taxpayer's spouse.
(3) Support from stepparent.
(4) Multiple support agreements.
(e) Not a qualifying child test.
(1) In general.
(2) Examples.
§ 1.152-4 Rules for a qualifying child and a qualifying relative.
(a) Support.
(1) In general.
(2) Payments made during the year for unpaid or future support.
(3) Governmental payments.
(i) Governmental payments as support.
(A) In general.
(B) Examples.
(ii) Governmental payments based on a taxpayer's contributions.
(A) In general.
(B) Examples.
(iii) Payments used for support of another individual.
(4) Medical insurance.
(5) Medical care payments from personal injury claim.
(6) Scholarships.
(b) Relationship test.
(1) Joint return.
(2) Divorce or death of spouse.
(c) Principal place of abode.
(1) In general.
(2) Temporary absence.
(3) Residing with taxpayer for more than one-half of the taxable year.
(i) In general.
(ii) Nights of residence.
(A) Nights counted.
(B) Night straddling two taxable years.
(C) Exception for a parent who works at night.
(D) Absences.
(4) Examples.
(d) Residence for a portion of a taxable year because of special circumstances.
(1) Individual who is born or dies during the year.
(2) Adopted child or foster child.
(e) Missing child.
(1) Qualifying child.
(2) Qualifying relative.
(3) Age limitation.
(4) Application.
§ 1.152-5 Special rule for a child of divorced or separated parents or parents who live apart.
(a) In general.
(b) Release of claim by custodial parent.
(1) In general.
(2) Support, custody, and parental status.
(i) In general.
(ii) Multiple support agreement.
(3) Release of claim to child.
(c) Custody.
(d) Custodial parent.
(1) In general.
(2) Night straddling taxable years.
(3) Absences.
(4) Special rule for equal number of nights.
(5) Exception for a parent who works at night.
(e) Written declaration.
(1) Form of declaration.
(i) In general.
(ii) Form designated by IRS.
(2) Attachment to return.
(i) In general.
(ii) Examples.
(3) Revocation of written declaration.
(i) In general.
(ii) Form of revocation.
(iii) Attachment to return.
(4) Ineffective declaration or revocation.
(5) Written declaration executed in a taxable year beginning on or before July 2, 2008.
(f) Coordination with other sections.
(g) Examples.
(h) Applicability date.
(1) In general.
(2) Exception.