1545-BR18 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of Dependent, Temporary Absence and Foster Care Placement

The proposed regulation would propose clarifying language in the definition of temporary absence due to incarceration for purposes of various provisions of the Code and for providing rules regarding the principal place of abode of a qualifying child placed in foster care for purposes of the residency test in section 152(c)(1)(B).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.152-4 26 U.S.C. 152 26 U.S.C. 7805 No NPRM 05/00/2026 REG-103968-23 (NPRM) Drafting attorney: Alina Lewandowski 202-317-4670 Reviewing Attorney: Amy Pfalzgraf 202-317-4716 Treasury Attorney: Catherine Hughes 202-622-9407; and Maria Dooner (202) 622-7680 CC: ITA No No None No No No No Alina Lewandowski N. Attorney 1545 Internal Revenue Service IRS 202 317-4670 855 576-2339 alina.n.lewandowski@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4234, Washington DC 20224