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Special rule relating to 2 or more who can claim the same qualifying child

(A) In general 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— (i) a parent of the individual, or (ii) if clause (i) does not apply, the taxpayer with the highest adjusted gross income for such taxable year.

(B) More than 1 parent claiming qualifying child If the parents claiming any qualifying child do not file a joint return together, such child shall be treated as the qualifying child of— (i) the parent with whom the child resided for the longest period of time during the taxable year, or (ii) if the child resides with both parents for the same amount of time during such taxable year, the parent with the highest adjusted gross income.

(C) No parent claiming qualifying child 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.

in view

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▸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

age_requirements_met

Derived

source: 26 USC 152(c)(3)

- name: age_requirements_met
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              younger than the taxpayer ... and ... has not attained the age of 19 ... or ... is a
              student who has not attained the age of 24
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              permanently and totally disabled ... at any time during such calendar year, the
              requirements of subparagraph (A) shall be treated as met
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_is_permanently_and_totally_disabled
        or (
            individual_is_younger_than_taxpayer
            and (
                individual_age_at_close_of_calendar_year < child_age_limit
                or (
                    individual_is_student
                    and individual_age_at_close_of_calendar_year < student_age_limit
                )
            )
        )

individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund

Derived

source: 26 USC 152(c)(1)(E), 6013

- name: individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(1)(E), 6013
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              has not filed a joint return (other than only for a claim of refund) with the
              individual’s spouse under section 6013
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        filing_status == 1
        and not return_filed_only_for_claim_of_refund

parents_claiming_child_do_not_file_joint_return_together

Derived

source: 26 USC 152(c)(4)(B)

- name: parents_claiming_child_do_not_file_joint_return_together
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: If the parents claiming any qualifying child do not file a joint return together
  versions:
    - effective_from: '1990-01-01'
      formula: parents_filing_status != 1

qualifying_child_before_tiebreaker

Derived

source: 26 USC 152(c)(1)

- name: qualifying_child_before_tiebreaker
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              The term “qualifying child” means ... an individual— (A) ... relationship ... (B) ...
              same principal place of abode ... (C) ... age requirements ... (D) ... has not
              provided over one-half ... support ... and (E) ... has not filed a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualifying_child_relationship
        and individual_principal_place_of_abode_with_taxpayer_fraction > abode_fraction_threshold
        and age_requirements_met
        and individual_own_support_fraction_provided_by_individual <= support_fraction_threshold
        and not individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund

tiebreaker_treats_individual_as_qualifying_child_of_taxpayer

Derived

source: 26 USC 152(c)(4)

- name: tiebreaker_treats_individual_as_qualifying_child_of_taxpayer
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              if (but for this paragraph) an individual may be claimed as a qualifying child by 2 or
              more taxpayers ... such individual shall be treated as the qualifying child of the
              taxpayer who is— (i) a parent ... or (ii) ... the taxpayer with the highest adjusted
              gross income
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              If the parents claiming any qualifying child do not file a joint return together, such
              child shall be treated as the qualifying child of— (i) the parent with whom the child
              resided for the longest period of time ... or (ii) ... the parent with the highest
              adjusted gross income
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              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
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        not individual_may_be_claimed_as_qualifying_child_by_two_or_more_taxpayers
        or (
            individual_may_be_claimed_as_qualifying_child_by_two_or_more_taxpayers
            and (
                (
                    parents_of_individual_may_claim_individual_but_no_parent_claims
                    and not taxpayer_is_parent_of_individual
                    and taxpayer_adjusted_gross_income_higher_than_highest_parent_adjusted_gross_income
                )
                or (
                    not parents_of_individual_may_claim_individual_but_no_parent_claims
                    and parents_claiming_child_do_not_file_joint_return_together
                    and taxpayer_is_parent_of_individual
                    and (
                        child_resided_with_taxpayer_parent_for_longest_period
                        or child_resided_with_both_parents_same_amount_of_time_and_taxpayer_parent_has_highest_adjusted_gross_income
                    )
                )
                or (
                    not parents_of_individual_may_claim_individual_but_no_parent_claims
                    and not parents_claiming_child_do_not_file_joint_return_together
                    and (
                        taxpayer_is_parent_of_individual
                        or (
                            no_parent_of_individual_is_a_claiming_taxpayer
                            and taxpayer_has_highest_adjusted_gross_income_among_claiming_taxpayers
                        )
                    )
                )
            )
        )

qualifying_child

Derived

source: 26 USC 152(c)(1), 152(c)(4)

- name: qualifying_child
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(1), 152(c)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: The term “qualifying child” means ... an individual ... [meeting paragraph (1)]
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: Special rule relating to 2 or more who can claim the same qualifying child
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualifying_child_before_tiebreaker
        and tiebreaker_treats_individual_as_qualifying_child_of_taxpayer

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us/statute/26/152/c/4 — Special rule relating to 2 or more who can claim the same qualifying child · Axiom

Special rule relating to 2 or more who can claim the same qualifying child

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/152/c.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/152/c; no dedicated encoding exists for this exact provision yet.

View on GitHub

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

age_requirements_met

Derived

source: 26 USC 152(c)(3)

- name: age_requirements_met
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              younger than the taxpayer ... and ... has not attained the age of 19 ... or ... is a
              student who has not attained the age of 24
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              permanently and totally disabled ... at any time during such calendar year, the
              requirements of subparagraph (A) shall be treated as met
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_is_permanently_and_totally_disabled
        or (
            individual_is_younger_than_taxpayer
            and (
                individual_age_at_close_of_calendar_year < child_age_limit
                or (
                    individual_is_student
                    and individual_age_at_close_of_calendar_year < student_age_limit
                )
            )
        )

individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund

Derived

source: 26 USC 152(c)(1)(E), 6013

- name: individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(1)(E), 6013
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              has not filed a joint return (other than only for a claim of refund) with the
              individual’s spouse under section 6013
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        filing_status == 1
        and not return_filed_only_for_claim_of_refund

parents_claiming_child_do_not_file_joint_return_together

Derived

source: 26 USC 152(c)(4)(B)

- name: parents_claiming_child_do_not_file_joint_return_together
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: If the parents claiming any qualifying child do not file a joint return together
  versions:
    - effective_from: '1990-01-01'
      formula: parents_filing_status != 1

qualifying_child_before_tiebreaker

Derived

source: 26 USC 152(c)(1)

- name: qualifying_child_before_tiebreaker
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              The term “qualifying child” means ... an individual— (A) ... relationship ... (B) ...
              same principal place of abode ... (C) ... age requirements ... (D) ... has not
              provided over one-half ... support ... and (E) ... has not filed a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualifying_child_relationship
        and individual_principal_place_of_abode_with_taxpayer_fraction > abode_fraction_threshold
        and age_requirements_met
        and individual_own_support_fraction_provided_by_individual <= support_fraction_threshold
        and not individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund

tiebreaker_treats_individual_as_qualifying_child_of_taxpayer

Derived

source: 26 USC 152(c)(4)

- name: tiebreaker_treats_individual_as_qualifying_child_of_taxpayer
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              if (but for this paragraph) an individual may be claimed as a qualifying child by 2 or
              more taxpayers ... such individual shall be treated as the qualifying child of the
              taxpayer who is— (i) a parent ... or (ii) ... the taxpayer with the highest adjusted
              gross income
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              If the parents claiming any qualifying child do not file a joint return together, such
              child shall be treated as the qualifying child of— (i) the parent with whom the child
              resided for the longest period of time ... or (ii) ... the parent with the highest
              adjusted gross income
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: >-
              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
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        not individual_may_be_claimed_as_qualifying_child_by_two_or_more_taxpayers
        or (
            individual_may_be_claimed_as_qualifying_child_by_two_or_more_taxpayers
            and (
                (
                    parents_of_individual_may_claim_individual_but_no_parent_claims
                    and not taxpayer_is_parent_of_individual
                    and taxpayer_adjusted_gross_income_higher_than_highest_parent_adjusted_gross_income
                )
                or (
                    not parents_of_individual_may_claim_individual_but_no_parent_claims
                    and parents_claiming_child_do_not_file_joint_return_together
                    and taxpayer_is_parent_of_individual
                    and (
                        child_resided_with_taxpayer_parent_for_longest_period
                        or child_resided_with_both_parents_same_amount_of_time_and_taxpayer_parent_has_highest_adjusted_gross_income
                    )
                )
                or (
                    not parents_of_individual_may_claim_individual_but_no_parent_claims
                    and not parents_claiming_child_do_not_file_joint_return_together
                    and (
                        taxpayer_is_parent_of_individual
                        or (
                            no_parent_of_individual_is_a_claiming_taxpayer
                            and taxpayer_has_highest_adjusted_gross_income_among_claiming_taxpayers
                        )
                    )
                )
            )
        )

qualifying_child

Derived

source: 26 USC 152(c)(1), 152(c)(4)

- name: qualifying_child
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 152(c)(1), 152(c)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: The term “qualifying child” means ... an individual ... [meeting paragraph (1)]
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/152
            excerpt: Special rule relating to 2 or more who can claim the same qualifying child
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualifying_child_before_tiebreaker
        and tiebreaker_treats_individual_as_qualifying_child_of_taxpayer