§ 152(a)

a dependent

UNDECIDED

0 of 3 settled

  1. 1

    § 152(a)

    ANY OF

    For purposes of this subtitle, the term “dependent” means—

    “a qualifying child, or” § 152(a)(1) needs Step 3 qualifying child UNDECIDED

    Step 2 Dependent under (a)(1) UNDECIDED

    “a qualifying relative.” § 152(a)(2)
  2. 2

    § 152(a)(1)

    Dependent under (a)(1)

    ALL OF
    “a qualifying child, or” needs Step 3 qualifying child UNDECIDED
  3. 3

    § 152(c)(1)

    qualifying child

    ALL OF

    The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual—

    “who bears a relationship to the taxpayer described in paragraph (2),” § 152(c)(1)(A)
    “who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,” § 152(c)(1)(B)
    “who meets the age requirements of paragraph (3),” § 152(c)(1)(C)
    “who has not provided over one-half of such individual’s own support for the calendar year in which the taxable year of the taxpayer begins, and” § 152(c)(1)(D)
    “who has not filed a joint return (other than only for a claim of refund) 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.” § 152(c)(1)(E)