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TREAS/IRS RIN: 1545-BI35 Publication ID: Spring 2024 
Title: Definition of Dependent Under Section 152 
Abstract:

Amendments to sections 1.151 and 1.152, to reflect changes to the law made by the Working Families Tax Relief Act of 2004 (Pub. L. 108-311) the Fostering Connections to Success and Increasing Adoptions Act of 2008 (Pub. L. 110-351), and later legislation including the Tax Cuts and Jobs Act (Pub. L. 115-97). Also, amends sections 1.2, 1.3, 1.21, 1.31, 1.63, 1.6013 and 301.6109 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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
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 (revised)    26 CFR 1.152-5 (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 U.S.C. 151    26 U.S.C. 152    26 U.S.C. 6109    26 U.S.C. 7805    26 U.S.C. 63    26 U.S.C. 2   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM and Withdrawal of NPRM (Definition of an Authorized Placement)  01/19/2017  82 FR 6370   
NPRM Comment Period End  04/19/2017 
Final Action  07/00/2024 
Additional Information: REG-137604-07 (Final) Drafter attorney: Innessa Glazman (202) 317-7006 Reviewer attorney: Christina Glendening (202) 317-7006 Treasury attorney: Catherine Hughes (202) 622-9407 and Maria Dooner, (202) 622-7680 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 
Related RINs: Related to 1545-AY18 
Agency Contact:
Innessa Glazman
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-7006
Fax:855 576-2339
Email: innessa.glazman@irscounsel.treas.gov