Handicapped Dependent Income Exclusion

§ 152. Dependent defined(a) In generalFor purposes of this subtitle, the term “dependent” means—(1) a qualifying child, or (2) a qualifying relative. (b) ExceptionsFor purposes of this section—(1) Dependents ineligibleIf 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. (2) Married dependentsAn individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return 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. (3) Citizens or nationals of other countries(A) In generalThe term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States. (B) Exception for adopted childSubparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of “dependent” if—(i) for the taxable year of the taxpayer, the child has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household, and (ii) the taxpayer is a citizen or national of the United States. (c) Qualifying childFor purposes of this section—(1) In generalThe term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual—(A) who bears a relationship to the taxpayer described in paragraph (2), (B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year, (C) who meets the age requirements of paragraph (3), (D) 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 (E) 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. (2) RelationshipFor purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is—(A) a child of the taxpayer or a descendant of such a child, or (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative. (3) Age requirements(A) In generalFor purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and—(i) has not attained the age of 19 as of the close of the calendar year in which the taxable year of the taxpayer begins, or (ii) is a student who has not attained the age of 24 as of the close of such calendar year.