§152. Dependent defined

(a) In general

For purposes of this subtitle, the term "dependent" means-

    (1) a qualifying child, or

    (2) a qualifying relative.

(b) Exceptions

For purposes of this section-

    (1) Dependents ineligible

    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.

    (2) Married dependents

    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 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

(c) Qualifying child

For purposes of this section-

    (1) In general

    The 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), and

        (E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

    (2) Relationship

    For 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

    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 is less than 25 years old at the end of the taxable year.

(d) Qualifying relative

For purposes of this section-

    (1) In general

    The term "qualifying relative" 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 no income for the calendar year in which such taxable year begins, and

        (D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.

    (2) Relationship

    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:

        (A) A child or a descendant of a child.

        (B) A brother, sister, stepbrother, or stepsister.

        (C) The father or mother, or an ancestor of either.

        (D) A stepfather or stepmother.

        (E) A son or daughter of a brother or sister of the taxpayer.

        (F) A brother or sister of the father or mother of the taxpayer.

        (G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

        (H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
