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household if, inter alia, he or she maintains as his or her home a household for either (i) a qualifying child or (ii) “any other person who is a dependent of the taxpayer.” Because the only dependents other than qualifying children are qualifying relatives, a zero exemption amount in § 152(d)(1)(B), and the resulting near elimination of qualifying relatives, would render the express provision for other dependents in § 2(b)(1)(A)(ii) superfluous. It also would deny head of household filing status to many individuals who previously qualified for that filing status and otherwise would continue to qualify. There is no reason to believe that Congress intended its alteration of the § 151(d) exemption amount to have this effect. Accordingly, the Treasury Department and IRS intend to propose regulations to clarify that the reduction of the exemption amount to zero in § 151(d)(5)(A) for taxable years 2018-2025 does not apply to the gross income limitation in the definition of qualifying relative in § 152(d)(1)(B). SECTION 4. RELIANCE

Before the issuance of the proposed regulations described in this notice, taxpayers may rely on the rules described in section 3 of this notice. SECTION 5. REQUEST FOR COMMENTS The Treasury Department and the IRS request comments on all aspects of the proposed guidance under consideration as described in this notice. Written comments may be submitted by November 16, 2018, to Internal Revenue Service, CC:PA:LPD:PR (Notice 2018-70), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044, or electronically to Notice.Comments@irscounsel.treas.gov (please include “Notice 2018-70” in the subject