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Age requirements

(A) In general 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— (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.

(B) Special rule for disabled 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.

in view

Whole section

▸rulespec code

Shown source

statutes/26/152/c.yaml

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Rules

abode_fraction_threshold

Parameter

source: 26 USC 152(c)(1)(B)

- name: abode_fraction_threshold
  kind: parameter
  dtype: Decimal
  source: 26 USC 152(c)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: more than one-half of such taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

support_fraction_threshold

Parameter

source: 26 USC 152(c)(1)(D)

- name: support_fraction_threshold
  kind: parameter
  dtype: Decimal
  source: 26 USC 152(c)(1)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: has not provided over one-half of such individual’s own support
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

child_age_limit

Parameter

source: 26 USC 152(c)(3)(A)(i)

- name: child_age_limit
  kind: parameter
  dtype: Integer
  source: 26 USC 152(c)(3)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: has not attained the age of 19
  versions:
    - effective_from: '1990-01-01'
      formula: '19'

student_age_limit

Parameter

source: 26 USC 152(c)(3)(A)(ii)

- name: student_age_limit
  kind: parameter
  dtype: Integer
  source: 26 USC 152(c)(3)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: is a student who has not attained the age of 24
  versions:
    - effective_from: '1990-01-01'
      formula: '24'

qualifying_child_relationship

Derived

source: 26 USC 152(c)(2)

- name: qualifying_child_relationship
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              a child of the taxpayer or a descendant of such a child, or ... a brother, sister,
              stepbrother, or stepsister of the taxpayer or a descendant of any such relative
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_is_child_of_taxpayer_or_descendant_of_such_child
        or individual_is_sibling_stepsibling_or_descendant_of_such_relative