Page 136

TITLE 26-INTERNAL REVENUE CODE SECTION RETERU TO IN OTHER SECTIONS This section Is referred to in sections 2, 21, 42, 43, 44A, 57, 63, 141, 143, 152, 153, 172. 443, 642, 703, 873, 874. 891. 904, 911, 931, 933. 1211, 1402, 1451, 3402. 6012, 6654 of this title. SECTION REFrmD TO IN D.C. CODE This section is referred to in sections 47-1564a, 47- 1567a of the District of Columbia Code. § 152. Dependent defined (a) General definition For purposes of this subtitle, the term "de- pendent" means any of the following individ- uals over half of whose support, for the calen- dar year in which the taxable year of the tax- payer begins, was received from the taxpayer (or is treated under subsection (W) or (e) as re- ceived from the taxpayer): (1) A son or daughter of the taxpayer, or a descendant of either, (2) A stepson or stepdaughter of the tax- payer, (3) A brother, sister, stepbrother, or stepsis- ter of the taxpayer, (4) The father or mother of the taxpayer, or an ancestor of either, (5) A stepfather or stepmother of the tax- payer, (6) A son or daughter of a brother or sister of the taxpayer, (7) A brother or sister of the father or mother of the taxpayer, (8) A son-in-law, daughter-in-law, father-in- law, mother-in-law, brother-in-law, or sister- in-law of the taxpayer, or (9) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to sec- tion 143, of the taxpayer) who, for the tax- able year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member of the taxpayer's household. (b) Rules relating to general definition For purposes of this section- (1) The terms "brother" and "sister" in- clude a brother or sister by the halfblood. (2) In determining whether any of the rela- tionships specified in subsection (a) or para- graph (1) of this subsection exists, a legally adopted child of an individual (and a child who is a member of an individual's household, if placed with such individual by an autho- rized placement agency for legal adoption by such individual), or a foster child of an indi- vidual (if such child satisfies the require- ments of subsection (a)(9) with respect to such individual), shall be treated as a child of such individual by blood. (3) The term "dependent" does not include any individual who is not a citizen or national of the United States unless such individual is a resident of the United States or of a coun- try contiguous to the United States. The pre- ceding sentence shall not exclude from the definition of "dependent" any child of the taxpayer legally adopted by him, if, for the taxable year of the taxpayer, the child has as his principal place of abode the home of the taxpayer and is a member of the taxpayer's household, and if the taxpayer is a citizen or national of the United States. (4) A payment to a wife which is includible in the gross income of the wife under section 71 or 682 shall not be treated as a payment by her husband for the support of any depen- dent. (5) An individual is not a member of the taxpayer's household if at any time during the taxable year of the taxpayer the relation- ship between such individual and the taxpay- er is in violation of local law. (c) Multiple support agreements For purposes of subsection (a), over half of the support of an individual for a calendar year shall be treated as received from the taxpayer if- (1) no one person contributed over half of such support; (2) over half of such support was received from persons each of whom, but for the fact that he did not contribute over half of such support, would have been entitled to claim such individual as a dependent for a taxable year beginning in such calendar year; (3) the taxpayer contributed over 10 per- cent of such support; and (4) each person described in paragraph (2) (other than the taxpayer) who contributed over 10 percent of such support files a written declaration (in such manner and form as the Secretary may by regulations prescribe) that he will not claim such individual as a depen- dent for any taxable year beginning in such calendar year. (d) Special support test in case of students For purposes of subsection (a), in the case of any individual who is- (1) a son, stepson, daughter, or stepdaugh- ter of the taxpayer (within the meaning of this section), and (2) a student (within the meaning of section 151(e)(4)), amounts received as scholarships for study at an educational organization described in section 170(b)(1)(A)(ii) shall not be taken into account in determining whether such individual re- ceived more than half of his support from the taxpayer. (e) Support test in case of child of divorced parents, etc. (1) General rule If- (A) a child (as defined in section 151(e)(3)) receives over half of his support during the calendar year from his parents who are divorced or legally separated under a decree of divorce or separate mainte- nance, or who are separated under a written separation agreement, and (B) such child is in the custody of one or both of his parents for more than one-half of the calendar year, such child shall be treated, for purposes of subsection (a), as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year unless he is treated, under the provisions of paragraph (2), as having received over half of his support for such year from the other parent (referred to Page 136 § 152