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Partial credit allowed for certain other dependents

(A) In general The credit determined under subsection (a) (after the application of paragraph (2)) shall be increased by $500 for each dependent of the taxpayer (as defined in section 152) other than a qualifying child described in subsection (c).

(B) Exception for certain noncitizens Subparagraph (A) shall not apply with respect to any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows “resident of the United States”.

(C) Certain qualifying children In the case of any qualifying child with respect to whom a credit is not allowed under this section by reason of paragraph (7), such child shall be treated as a dependent to whom subparagraph (A) applies.

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statutes/26/24/h.yaml

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Rules

Data relation dependent_of_tax_unit

#dependent_of_tax_unit

Data Relation

predicate: dependent_of_tax_unit
arity: 2

- name: dependent_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: dependent_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

ctc_child_amount_under_subsection_h

Parameter

source: 26 USC 24(h)(2)

- name: ctc_child_amount_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: Subsection (a) shall be applied by substituting "$2,200" for "$1,000".
  versions:
    - effective_from: '2018-01-01'
      formula: '2200'

ctc_joint_phase_out_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(3)

- name: ctc_joint_phase_out_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: the threshold amount shall be $400,000 in the case of a joint return
  versions:
    - effective_from: '2018-01-01'
      formula: '400000'

ctc_other_phase_out_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(3)

- name: ctc_other_phase_out_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $200,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: '200000'

ctc_other_dependent_amount_under_subsection_h

Parameter

source: 26 USC 24(h)(4)(A)

- name: ctc_other_dependent_amount_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: increased by $500 for each dependent of the taxpayer
  versions:
    - effective_from: '2018-01-01'
      formula: '500'

ctc_refundable_per_child_cap_under_subsection_h

Parameter

source: 26 USC 24(h)(5)

- name: ctc_refundable_per_child_cap_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: shall not exceed $1,400
  versions:
    - effective_from: '2018-01-01'
      formula: '1400'

ctc_refundable_phase_in_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(6)

- name: ctc_refundable_phase_in_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: Subsection (d)(1)(B)(i) shall be applied by substituting "$2,500" for "$3,000".
  versions:
    - effective_from: '2018-01-01'
      formula: '2500'

ctc_child_ssn_requirement_satisfied_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_child_ssn_requirement_satisfied_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              the taxpayer includes on the return the taxpayer's social security number (or, in the
              case of a joint return, the social security number of at least 1 spouse), and the
              social security number of such qualifying child
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              social security number means a social security number issued to an individual by the
              Social Security Administration, but only if issued to a citizen of the United States
              or pursuant to the cited Social Security Act provisions and before the due date for
              such return
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        taxpayer_or_spouse_ssn_included_on_return
        and qualifying_child_ssn_included_on_return
        and taxpayer_or_spouse_ssn_is_valid_for_subsection_h
        and qualifying_child_ssn_is_valid_for_subsection_h

ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              No credit shall be allowed under this section to a taxpayer with respect to any
              qualifying child unless the taxpayer includes the required social security numbers.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        ctc_child_satisfies_subsection_c
        and not ctc_child_ssn_requirement_satisfied_under_subsection_h

ctc_qualifying_child_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_qualifying_child_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              No credit shall be allowed under this section to a taxpayer with respect to any
              qualifying child unless the taxpayer includes the required social security numbers.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        ctc_child_satisfies_subsection_c
        and ctc_child_ssn_requirement_satisfied_under_subsection_h

ctc_other_dependent_under_subsection_h

Derived

source: 26 USC 24(h)(4)

- name: ctc_other_dependent_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              each dependent of the taxpayer (as defined in section 152) other than a qualifying
              child described in subsection (c)
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/24
            text: Subparagraph (A) shall not apply with respect to certain noncitizens.
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              any qualifying child with respect to whom a credit is not allowed under this section
              by reason of paragraph (7) shall be treated as a dependent to whom subparagraph (A)
              applies.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        (
            ctc_person_satisfies_dependency_rules
            and not ctc_child_satisfies_subsection_c
            and not noncitizen_exception_to_other_dependent_credit_under_subsection_h
        )
        or ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h

ctc_qualifying_children_under_subsection_h

Derived

source: 26 USC 24(h)(2), 24(h)(7)

- name: ctc_qualifying_children_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 24(h)(2), 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              credit amount applies with respect to qualifying children for which credit is allowed
              after the social security number rule
  versions:
    - effective_from: '2018-01-01'
      formula: count_where(dependent_of_tax_unit, ctc_qualifying_child_under_subsection_h)

ctc_other_dependents_under_subsection_h

Derived

source: 26 USC 24(h)(4)

- name: ctc_other_dependents_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: $500 for each dependent of the taxpayer to whom paragraph (4) applies
  versions:
    - effective_from: '2018-01-01'
      formula: count_where(dependent_of_tax_unit, ctc_other_dependent_under_subsection_h)

ctc_phase_out_threshold_under_subsection_h

Derived

source: 26 USC 24(h)(3)

- name: ctc_phase_out_threshold_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              the threshold amount shall be $400,000 in the case of a joint return ($200,000 in any
              other case)
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $400,000 in the case of a joint return
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $200,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if filing_status == 1:
            ctc_joint_phase_out_threshold_under_subsection_h
        else:
            ctc_other_phase_out_threshold_under_subsection_h

ctc_maximum_before_phase_out_under_subsection_h

Derived

source: 26 USC 24(h)(2), 24(h)(4)

- name: ctc_maximum_before_phase_out_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(2), 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              Subsection (a) shall be applied by substituting "$2,200" for "$1,000"; the credit
              determined under subsection (a) shall be increased by $500 for each other dependent.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        (ctc_qualifying_children_under_subsection_h * ctc_child_amount_under_subsection_h)
        + (ctc_other_dependents_under_subsection_h * ctc_other_dependent_amount_under_subsection_h)

ctc_refundable_maximum_under_subsection_h

Derived

source: 26 USC 24(h)(5)

- name: ctc_refundable_maximum_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              The amount determined under subsection (d)(1)(A) with respect to any qualifying child
              shall not exceed $1,400, and such subsection shall be applied without regard to
              paragraph (4) of this subsection.
  versions:
    - effective_from: '2018-01-01'
      formula: ctc_qualifying_children_under_subsection_h * ctc_refundable_per_child_cap_under_subsection_h

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 152inferredUS Federal › Statutes › Title 26 › § 152
26 USC § 152 (b)(3)inferredUS Federal › Statutes › Title 26 › § 152 › (b)(3)

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us/statute/26/24/h/4 — Partial credit allowed for certain other dependents · Axiom

Partial credit allowed for certain other dependents

Official source

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Shown source

statutes/26/24/h.yaml

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Rules

Data relation dependent_of_tax_unit

#dependent_of_tax_unit

Data Relation

predicate: dependent_of_tax_unit
arity: 2

- name: dependent_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: dependent_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

ctc_child_amount_under_subsection_h

Parameter

source: 26 USC 24(h)(2)

- name: ctc_child_amount_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: Subsection (a) shall be applied by substituting "$2,200" for "$1,000".
  versions:
    - effective_from: '2018-01-01'
      formula: '2200'

ctc_joint_phase_out_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(3)

- name: ctc_joint_phase_out_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: the threshold amount shall be $400,000 in the case of a joint return
  versions:
    - effective_from: '2018-01-01'
      formula: '400000'

ctc_other_phase_out_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(3)

- name: ctc_other_phase_out_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $200,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: '200000'

ctc_other_dependent_amount_under_subsection_h

Parameter

source: 26 USC 24(h)(4)(A)

- name: ctc_other_dependent_amount_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: increased by $500 for each dependent of the taxpayer
  versions:
    - effective_from: '2018-01-01'
      formula: '500'

ctc_refundable_per_child_cap_under_subsection_h

Parameter

source: 26 USC 24(h)(5)

- name: ctc_refundable_per_child_cap_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: shall not exceed $1,400
  versions:
    - effective_from: '2018-01-01'
      formula: '1400'

ctc_refundable_phase_in_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(6)

- name: ctc_refundable_phase_in_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: Subsection (d)(1)(B)(i) shall be applied by substituting "$2,500" for "$3,000".
  versions:
    - effective_from: '2018-01-01'
      formula: '2500'

ctc_child_ssn_requirement_satisfied_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_child_ssn_requirement_satisfied_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              the taxpayer includes on the return the taxpayer's social security number (or, in the
              case of a joint return, the social security number of at least 1 spouse), and the
              social security number of such qualifying child
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              social security number means a social security number issued to an individual by the
              Social Security Administration, but only if issued to a citizen of the United States
              or pursuant to the cited Social Security Act provisions and before the due date for
              such return
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        taxpayer_or_spouse_ssn_included_on_return
        and qualifying_child_ssn_included_on_return
        and taxpayer_or_spouse_ssn_is_valid_for_subsection_h
        and qualifying_child_ssn_is_valid_for_subsection_h

ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              No credit shall be allowed under this section to a taxpayer with respect to any
              qualifying child unless the taxpayer includes the required social security numbers.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        ctc_child_satisfies_subsection_c
        and not ctc_child_ssn_requirement_satisfied_under_subsection_h

ctc_qualifying_child_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_qualifying_child_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              No credit shall be allowed under this section to a taxpayer with respect to any
              qualifying child unless the taxpayer includes the required social security numbers.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        ctc_child_satisfies_subsection_c
        and ctc_child_ssn_requirement_satisfied_under_subsection_h

ctc_other_dependent_under_subsection_h

Derived

source: 26 USC 24(h)(4)

- name: ctc_other_dependent_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              each dependent of the taxpayer (as defined in section 152) other than a qualifying
              child described in subsection (c)
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/24
            text: Subparagraph (A) shall not apply with respect to certain noncitizens.
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              any qualifying child with respect to whom a credit is not allowed under this section
              by reason of paragraph (7) shall be treated as a dependent to whom subparagraph (A)
              applies.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        (
            ctc_person_satisfies_dependency_rules
            and not ctc_child_satisfies_subsection_c
            and not noncitizen_exception_to_other_dependent_credit_under_subsection_h
        )
        or ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h

ctc_qualifying_children_under_subsection_h

Derived

source: 26 USC 24(h)(2), 24(h)(7)

- name: ctc_qualifying_children_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 24(h)(2), 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              credit amount applies with respect to qualifying children for which credit is allowed
              after the social security number rule
  versions:
    - effective_from: '2018-01-01'
      formula: count_where(dependent_of_tax_unit, ctc_qualifying_child_under_subsection_h)

ctc_other_dependents_under_subsection_h

Derived

source: 26 USC 24(h)(4)

- name: ctc_other_dependents_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: $500 for each dependent of the taxpayer to whom paragraph (4) applies
  versions:
    - effective_from: '2018-01-01'
      formula: count_where(dependent_of_tax_unit, ctc_other_dependent_under_subsection_h)

ctc_phase_out_threshold_under_subsection_h

Derived

source: 26 USC 24(h)(3)

- name: ctc_phase_out_threshold_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              the threshold amount shall be $400,000 in the case of a joint return ($200,000 in any
              other case)
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $400,000 in the case of a joint return
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $200,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if filing_status == 1:
            ctc_joint_phase_out_threshold_under_subsection_h
        else:
            ctc_other_phase_out_threshold_under_subsection_h

ctc_maximum_before_phase_out_under_subsection_h

Derived

source: 26 USC 24(h)(2), 24(h)(4)

- name: ctc_maximum_before_phase_out_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(2), 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              Subsection (a) shall be applied by substituting "$2,200" for "$1,000"; the credit
              determined under subsection (a) shall be increased by $500 for each other dependent.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        (ctc_qualifying_children_under_subsection_h * ctc_child_amount_under_subsection_h)
        + (ctc_other_dependents_under_subsection_h * ctc_other_dependent_amount_under_subsection_h)

ctc_refundable_maximum_under_subsection_h

Derived

source: 26 USC 24(h)(5)

- name: ctc_refundable_maximum_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              The amount determined under subsection (d)(1)(A) with respect to any qualifying child
              shall not exceed $1,400, and such subsection shall be applied without regard to
              paragraph (4) of this subsection.
  versions:
    - effective_from: '2018-01-01'
      formula: ctc_qualifying_children_under_subsection_h * ctc_refundable_per_child_cap_under_subsection_h

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 152inferredUS Federal › Statutes › Title 26 › § 152
26 USC § 152 (b)(3)inferredUS Federal › Statutes › Title 26 › § 152 › (b)(3)