Qualifying Child (Income Taxes) Law and Legal Definition
Pursuant to 26 USCS § 152 (c [Title 26. Internal Revenue Code; Subtitle A. Income Taxes; Chapter 1. Normal Taxes and Surtaxes; Subchapter B. Computation of Taxable Income; Part V. Deductions for Personal Exemptions],
“(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),
(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 [26 USCS § 6013] for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.”
Legal Definition list
- Qualifying Child (Income Taxes)
- Qualified-Terminable-Interest Property
- Qualified Written Request
- Qualified Written Notice of Allocation
- Qualified Veterans’ Mortgage Bond
- Qualifying Cogeneration Facility
- Qualifying Cogenerator
- Qualifying Commitment to Lend
- Qualifying Components
- Qualifying Event (Health Care)
- Qualifying Exigency Leave
