Get Regulation 107279- 00 - Rules Relating To General Definition Of ...

Section 152(a) generally defines a “dependent” as a “qualifying child” or a “qualifying relative.” The definition of a qualifying relative in section 152(d)(1) includes the requirement that the individual have gross income for the calendar year that is less than the “exemption amount” as defined in section 151(d) ( ...

§152(d), Qualifying Relative 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. A child or a descendant of a child. A brother, sister, stepbrother, or stepsister. The father or mother, or an ancestor of either.

a qualifying relative. If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning 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.

Section 152(a) generally defines a “dependent” as a “qualifying child” or a “qualifying relative.” The definition of a qualifying relative in section 152(d)(1) includes the requirement that the individual have gross income for the calendar year that is less than the “exemption amount” as defined in section 151(d) ( ...

To claim your domestic partner as a dependent for tax filing purposes, the following five requirements provided under IRS Code Section 152 must be met: 1. Your domestic partner must be member of your household during the entire taxable year, and the relationship between you and your partner must not violate local law.

Who is a qualifying child? The child has to be part of your family. ... The child has to be under a certain age. ... The child has to live with you. ... The child can't provide more than half of their own financial support. ... The child can't file a joint tax return with someone.