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TREAS/IRS RIN: 1545-BI35 Publication ID: Fall 2013 
Title: Definition of Dependent Under Section 152 
Abstract: Amendments to sections 1.151, 1.152, and 301.6109 reflect changes to the law made by the Working Families Tax Relief Act of 2004 (Pub. L. 108-311) and the Fostering Connections to Success and Increasing Adoptions Act of 2008 (Pub. L. 110-351). Also, amends sections 1.2 and 1.63 to reflect current law. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.151-1 (Revised)    26 CFR 1.151-2 (Revised)    26 CFR 1.151-3 (Revised)    26 CFR 1.151-4 (Revised)    26 CFR 1.152-0 (New)    26 CFR 1.152-1 (Revised)    26 CFR 1.152-2 (Revised)    26 CFR 1.152-3 (Revised)    26 CFR 1.152-4 (New)    26 CFR 1.152-5 (New)    26 CFR 1.152-6 (New)    26 CFR 301.6109-3 (Revised)    26 CFR 1.63-3 (New)    26 CFR 1.2-1 (Revised)    26 CFR 1.2-2 (Revised)   
Legal Authority: 26 USC 151    26 USC 152    26 USC 6109    26 USC 7805    26 USC 63    26 USC 2   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2014 
Additional Information: REG-137604-07 Drafting attornies: Christina M. Glendening (202) 622-4920 Victoria J. Driscoll (202) 622-4920 Reviewing attorney: Donna J. Welsh (202) 622-4920 Treasury attorney: Catherine Hughes (202) 622-9407 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Christina M. Glendening
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4522,
Washington, DC 20224
Phone:202 317-4746
Fax:855 576-2339
Email: christina.m.glendening@irscounsel.treas.gov

Victoria J. Driscoll
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4722
Fax:855 576-2338
Email: victoria.j.driscoll@irscounsel.treas.gov