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TREAS/IRS RIN: 1545-BI35 Publication ID: Fall 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.

The IRS and Treasury solicited and received public comments on the proposed rule and are reviewing and considering those comments, to include those submitted after the comment period closed on February 27, 2017.

 

 
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  06/00/2025 
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