Dependent defined

For purposes of this subtitle, the term “dependent” means— For purposes of this section— 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. An 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. The 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. Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of “dependent” if— For purposes of this section— The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual— For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is— For 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— In the case of an individual who is permanently and totally disabled (as defined in section 22(e)(3)) at any time during such calendar year, the requirements of subparagraph (A) shall be treated as met with respect to such individual. Except as provided in subparagraphs (B) and (C), if (but for this paragraph) an individual may be claimed as a qualifying child by 2 or more taxpayers for a taxable year beginning in the same calendar year, such individual shall be treated as the qualifying child of the taxpayer who is— If the parents claiming any qualifying child do not file a joint return together, such child shall be treated as the qualifying child of— If the parents of an individual may claim such individual as a qualifying child but no parent so claims the individual, such individual may be claimed as the qualifying child of another taxpayer but only if the adjusted gross income of such taxpayer is higher than the highest adjusted gross income of any parent of the individual. For purposes of this section— The term “qualifying relative” means, with respect to any taxpayer for any taxable year, an individual— For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer: For purposes of paragraph (1)(C), over one-half of the support of an individual for a calendar year shall be treated as received from the taxpayer if— For purposes of paragraph (1)(B), the gross income of an individual who is permanently and totally disabled (as defined in section 22(e)(3)) at any time during the taxable year shall not include income attributable to services performed by the individual at a sheltered workshop if— For purposes of subparagraph (A), the term “sheltered workshop” means a school— For purposes of this subsection— For purposes of subparagraph (A), the term “alimony or separate maintenance payment” means any payment in cash if— Notwithstanding subsection (c)(1)(B), (c)(4), or (d)(1)(C), if— a child receives over one-half of the child’s support during the calendar year from the child’s parents— For purposes of paragraph (1), the requirements described in this paragraph are met with respect to any calendar year if— For purposes of paragraph (1), the requirements described in this paragraph are met with respect to any calendar year if— For purposes of this paragraph, the term “qualified pre-1985 instrument” means any decree of divorce or separate maintenance or written agreement— For purposes of this subsection— The term “custodial parent” means the parent having custody for the greater portion of the calendar year. The term “noncustodial parent” means the parent who is not the custodial parent. This subsection shall not apply in any case where over one-half of the support of the child is treated as having been received from a taxpayer under the provision of subsection (d)(3). For purposes of this subsection, in the case of the remarriage of a parent, support of a child received from the parent’s spouse shall be treated as received from the parent. For purposes of this section— The term “child” means an individual who is— In determining whether any of the relationships specified in subparagraph (A)(i) or paragraph (4) exists, a legally adopted individual of the taxpayer, or an individual who is lawfully placed with the taxpayer for legal adoption by the taxpayer, shall be treated as a child of such individual by blood. For purposes of subparagraph (A)(ii), the term “eligible foster child” means an individual who is placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. The term “student” means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins— An individual shall not be treated as a member of the taxpayer’s household if at any time during the taxable year of the taxpayer the relationship between such individual and the taxpayer is in violation of local law. The terms “brother” and “sister” include a brother or sister by the half blood. For purposes of subsections (c)(1)(D) and (d)(1)(C), in the case of an individual who is— Solely for the purposes referred to in subparagraph (B), a child of the taxpayer— Subparagraph (A) shall apply solely for purposes of determining— For purposes of this section, a child of the taxpayer— Subparagraphs (A) and (C) shall cease to apply as of the first taxable year of the taxpayer beginning after the calendar year in which there is a determination that the child is dead (or, if earlier, in which the child would have attained age 18). For provision treating child as dependent of both parents for purposes of certain provisions, see sections 105(b), 132(h)(2)(B), and 213(d)(5).