Who Can You Claim as a Dependent? Disputes in Tax Court

The IRS disallowed your dependent. Maybe a notice says the parent you support, or the partner who lives with you, or the child you've raised, doesn't count—and the refund you were counting on is gone, or you suddenly owe. Maybe a second return claimed the same person and the IRS has to decide who wins. Maybe a notice already changed your numbers without ever asking you a question.

Here is the reassuring part first. Most dependency disallowances are not because you are wrong. They happen because the IRS couldn't see proof that the person qualifies—or because two returns claimed the same Social Security number and the IRS has to sort out who's entitled. The fix is the same as it is for most of these fights: understand the test, gather the right documents for the right year, and know which deadline you're actually facing.

That last part matters more than anything, because a dependency dispute can reach you on three different on-ramps, each with its own clock:

• A correspondence audit (often a CP75 notice or a Letter 566) that holds your refund until you send proof. No 90-day deadline yet.
• A duplicate-dependent notice (often a CP87A) saying someone else claimed the same person. Informational—not a bill.
• A math-error notice that already changed your return because a dependent's taxpayer ID number was missing or wrong. This one carries a short, easy-to-miss 60-day window that we'll come back to, because if you're holding one of these, that deadline matters most.

This guide is the "start here" map for the whole question of who counts as a dependent. It owns the IRC § 152 decision tree—the rules that decide every dependency claim—and it goes deep on the part the IRS challenges most often and the part our other guides skip: the qualifying relative, the route you use to claim a parent, a sibling, a grandchild who's a little too old, or a partner who lives with you. Three companion articles handle the pieces that overlap, and we'll point you to them rather than repeat them:

• How To Prove Your EITC and Dependent Claims to the IRS owns the deep residency-proof playbook and the Earned Income Tax Credit angle.
• Child Tax Credit: How To Win a CTC or Form 8332 Dispute in Tax Court owns the divorced-parents release (Form 8332) and the duplicate-dependent (CP87A) walk-through.
• Head of Household: How To Defend Your Filing Status in Tax Court owns filing status and the "considered unmarried" rules.

The Decision Tree: Two Ways To Be a Dependent

Under IRC § 152, a "dependent" is one of exactly two things: a qualifying child or a qualifying relative. That's it. The test is an either/or—satisfy either branch and the person is your dependent. Most disputes are really an argument about which branch applies and whether one specific test inside it is met.

Before you even reach the two branches, three threshold rules can knock out a claim no matter how well the rest of the facts line up (§ 152(b)):

• You can't claim a dependent if you are someone else's dependent. If another taxpayer can claim you, you cannot claim any dependents of your own (§ 152(b)(1)). This is the "no dependents-of-dependents" rule.
• You generally can't claim a married person who files a joint return (§ 152(b)(2)). The one exception: the couple filed jointly only to claim a refund of withheld or estimated tax and owed no tax on a separate return.
• The person must be a US citizen or resident (§ 152(b)(3))—a US citizen, US national, US resident alien, or a resident of Canada or Mexico. There's a narrow exception for certain adopted children who live with you.

Clear those three, and you're into the branches. Here's the fork:

The two branches use the word "support" in opposite directions, and that flip trips people up constantly. For a qualifying child, the question is whether the child paid for more than half of their own keep (most kids don't, so this is rarely the problem). For a qualifying relative, the question is whether you paid for more than half of theirs. Keep that straight and most of § 152 falls into place.

We'll start with the qualifying relative, because it's the branch the IRS challenges hardest and the one our other guides don't cover.

The Qualifying Relative: The Four Tests

You use the qualifying-relative branch to claim someone who is too old, or too independent, to be a qualifying child—a parent you support, an adult sibling, a grandchild who aged out, or a partner who lives with you. IRS Publication 501, the IRS's own plain-English guide to dependents, lays out four tests, and your person has to pass all four:

1. They are not a qualifying child (of you or anyone else).
2. They are either a listed relative or lived with you all year as a member of your household.
3. Their gross income for the year is under the threshold.
4. You provided more than half of their total support.

Tests 3 and 4—the income test and the support test—are where these cases are won and lost. Take them in order.

The Gross-Income Test: The Number That Decides It

A qualifying relative's gross income for the year must be less than the exemption amount in IRC § 152(d)(1)(B). That amount is set by inflation and changes every year, so the figure that controls your case is the figure for the year under audit—not the current year. The IRS audits on a lag, so a notice arriving now is usually about a return from two or three years ago.

Here is the threshold for the three most relevant years, taken straight from the IRS's annual inflation guidance:

This is a "less than" test. Income equal to the figure fails it. The amount changes annually, so always confirm the current-year number in the latest Publication 501 before relying on it.

Wait—isn't the personal exemption $0 now? How can there still be a dollar limit? This is the trap that makes people think the test is impossible to pass, and it's worth defusing. The 2017 tax law set the personal exemption amount to zero, and the 2025 One Big Beautiful Bill Act (Public Law 119-21) made that zero permanent. But the same statute—IRC § 151(d)(5)(B)—says the reduction to zero is ignored when you're deciding whether a deduction is allowed. In plain terms: for the qualifying-relative gross-income test, you use the inflation-adjusted figure in the Revenue Procedure ($4,700 / $5,050 / $5,200 above), not zero. The $0 exemption does not zero out this test. (The same "ignore the zero" mechanic shows up in the Head of Household guide for filing status, if you want the longer explanation.)

What counts as "gross income" here matters, and one detail saves a lot of claims. Gross income is all income in money, property, and services that isn't exempt from tax. Per Publication 501, it includes taxable unemployment, the taxable portion of Social Security benefits, the taxable part of a scholarship, a partner's share of gross partnership income, and gross rental income (you don't subtract expenses). It does not include income that's exempt from tax.

That last point is why an elderly parent on a decent Social Security check often still passes. Nontaxable Social Security benefits are not gross income for this test. A parent receiving $18,000 a year in Social Security may have little or no taxable income—so their gross income for this test can be well under $5,200 even though the check itself is much larger. Get the parent's SSA-1099 and figure out how much, if any, of the benefit was actually taxable before you assume the income test is blown. (Income earned in a sheltered workshop by a person who is permanently and totally disabled is also excluded.)

The Support Test: Prove the Denominator

You must provide more than half of the person's total support for the year (IRC § 152(d)(1)(C)). This is where most qualifying-relative cases actually fall apart—not because the taxpayer didn't pay a lot, but because they can only prove the top of the fraction, not the bottom.

Here's the math the IRS does. It compares what you spent on the person's support against the entire amount of support the person received from all sources—including money the person spent on themselves out of their own funds. You win the test only if your share is more than half of that total. So you have to be able to show the total, not just your part.

A few rules from Publication 501 shape that total:

• Total support includes food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities.
• For lodging, support is the fair rental value of the room or home you provide—not the rent or mortgage you pay. If a parent lives in your house, you count what that space would rent for.
• Shared household costs get divided. If five people live in the household, the parent's "share of food" is one-fifth of the household food bill, and the same splitting applies to other shared costs.
• The person's own money counts as support only if it's actually spent on support. A parent who banks part of a benefit check is treated as spending only the part that went toward their support. But money the person does spend on themselves—including tax-exempt income, savings, and even borrowed amounts—counts in the total, and therefore makes your "more than half" harder to hit.

The IRS gives you a tool to run this calculation: Worksheet 2, "Worksheet for Determining Support," in Publication 501. It walks through the person's own funds (taxable income, nontaxable income, savings, borrowed money), then the whole-household expenses (lodging by fair rental value, food, utilities, repairs) divided by the number of people, then the person's direct expenses—and ends with the question that decides the case: did you provide more than half?

A worked example. Say you're claiming your mother for 2024, and her total support for the year comes to $14,000: $6,000 in fair rental value for the room she lives in, $2,000 for her share of the household food and utilities, $4,000 in medical and dental care, and $2,000 in clothing and personal items. You paid the lodging and the household share—$8,000. She paid the $4,000 of medical bills and $2,000 of personal items out of her own Social Security and savings—$6,000. Your $8,000 is about 57% of the $14,000 total, so you pass. Notice two things this makes clear: you had to build the entire $14,000 before you could prove your share, and the $6,000 your mother spent on herself counts in that total and against you—if her own spending had been a few thousand dollars higher, your same $8,000 would have slipped below half and the claim would fail.

The recurring mistake to avoid: proving what you paid but never proving the total. If you show the court $6,000 of receipts but can't establish what the person's total support cost, the court can't do the "more than half" math, and the claim fails for lack of the denominator. Build the total-support figure first; your own spending is only half of the fraction. (The Head of Household guide flags the same "prove the denominator" problem for the cost-of-keeping-up-a-home test—it's the same discipline.)

Relationship or Household: How the Person Connects to You

The second qualifying-relative test (IRC § 152(d)(2)) gives the person two ways to qualify. They must be either:

• A listed relative—your child or their descendant; your sibling, half-sibling, or step-sibling; your parent, grandparent, or other direct ancestor (but not a foster parent); a stepparent; a niece or nephew; an aunt or uncle; or certain in-laws (son-, daughter-, father-, mother-, brother-, or sister-in-law). These relatives do not have to live with you. You can claim a parent who lives in their own apartment, or in a care facility, if the other tests are met.
• Or a member of your household all year—someone who is not on the relative list but lived with you the entire year as a member of your household (§ 152(d)(2)(H), the catch-all). This is the route for an unrelated person, including a partner.

Two limits on this test catch people:

A person who was your spouse at any point during the year can't be your qualifying relative. And a relationship created by marriage—an in-law—isn't ended by death or divorce, so a mother-in-law can still be a qualifying relative after the marriage that created the relationship ends.

The Partner Trap: The Local-Law Limitation

This one is worth its own section because it surprises people, and this guide is the place that explains it. An unrelated partner who lives with you can be a qualifying relative through the member-of-household route—but only if the relationship does not violate local law.

IRC § 152(f)(3) says a person is not a household member if, "at any time during the taxable year, the relationship between such individual and the taxpayer is in violation of local law." Publication 501 gives the on-point example: a partner who lived with you all year still fails the test—and cannot be claimed—if the relationship violated the law of the state where you live. The example the IRS uses is a partner who was still married to someone else during the year.

So an unmarried partner can be your qualifying relative only if all of these are true:

• They lived with you the entire year (the full-year rule is strict—the household route has no "more than half" shortcut),
• their gross income was under the threshold,
• you provided more than half of their support, and
• the relationship didn't violate local law at any point in the year.

One more thing, even if your partner clears all of that and is a valid dependent: a partner-dependent cannot make you Head of Household. Head of Household requires a relative in most cases, and a household-member dependent doesn't qualify you for it. That's the § 2(b) trap the Head of Household guide covers in full—so claiming a partner as a dependent and claiming Head of Household because of them are two different questions with two different answers.

When No One Pays Half: The Multiple-Support Agreement

What if you and your siblings together support your mother, but no single one of you pays more than half? Without a special rule, none of you could claim her—each falls short of the support test alone. IRC § 152(d)(3) solves this with a multiple-support agreement, and supporting an elderly parent this way is common enough that it's worth knowing.

Here's how it works. When two or more people together provide more than half of someone's support, and each could otherwise claim the person, the group can agree that one of them takes the claim. To be eligible, that person must individually have provided more than 10% of the support. Everyone else who provided more than 10% signs a written statement agreeing not to claim the person for that year. The one who claims attaches Form 2120, Multiple Support Declaration (or a similar statement) and keeps the signed agreements with their records.

Two examples from Publication 501 make it concrete:

• It works: Four adult siblings support their mother—45%, 35%, 10%, and 10%. The 45% sibling or the 35% sibling can claim her, with the other signing off. The two 10%-only siblings can't claim her (they're at, not over, 10%) and don't need to sign.
• It fails: If more than half of the support comes from people who can't claim her—say, unrelated friends who don't live with her—then no one can claim her, no matter how the eligible contributors arrange things.

If you're supporting a parent alongside siblings, the multiple-support agreement is often the mechanism that rescues an otherwise-doomed claim. It's a real tool, and it's underused.

The Qualifying Child: Five Tests and the Tie-Breaker

Now the other branch. A qualifying child under IRC § 152(c) has to pass five tests:

• Relationship (§ 152(c)(2)) — your child or their descendant (a grandchild), or your sibling, half-sibling, or step-sibling, or their descendant (a niece or nephew). Adopted and eligible foster children count.
• Age (§ 152(c)(3)) — younger than you and under 19 at year-end, or under 24 and a full-time student, or any age if permanently and totally disabled.
• Residency (§ 152(c)(1)(B)) — lived with you for more than half the year.
• Support (§ 152(c)(1)(D)) — the child did not provide more than half of their own support (the opposite direction from the qualifying-relative test).
• Joint return (§ 152(c)(1)(E)) — the child didn't file a joint return, except solely to claim a refund.

Residency is the most-contested of these, and proving it with paper is its own skill. We don't re-teach it here because the EITC and dependent-claims guide owns the residency-proof deep dive—what each document has to show, how to handle a P.O. box, how a temporary absence counts. One thing to flag, though: the EITC has no support test at all and uses its own tie-breaker, so don't assume your dependency result and your EITC result are decided by the same facts. They can come out differently.

When Two People Claim the Same Child: The § 152(c)(4) Tie-Breaker

If a child is a qualifying child of more than one person—the classic "we both claimed the same kid" fight—the law picks the winner with a fixed order in IRC § 152(c)(4), restated in Publication 501:

1. A parent beats a non-parent. If only one of the claimants is the child's parent, the child is the parent's. "Parent" means a biological or adoptive parent—not a stepparent, grandparent, or foster parent (unless they adopted the child).
2. Two parents who don't file jointly together: the child goes to the parent the child lived with for the longer period during the year. If the time is equal, the parent with the higher adjusted gross income (AGI) wins.
3. No parent claims, or both claimants are non-parents: the child goes to the claimant with the highest AGI. A non-parent—a grandparent, say—can win over a parent only if the non-parent's AGI is higher than the highest AGI of any parent who could have claimed the child.

What controls is where the child actually lived, not who filed first or who feels more entitled. If you're going to lose the tie-breaker—you're the parent with fewer nights, or a relative when a parent also has a claim—conceding cleanly is faster and cheaper than fighting and drawing penalties.

One important carve-out lives next door: when divorced or separated parents are involved, a special rule (§ 152(e)) lets the custodial parent release the claim to the noncustodial parent with a signed form. That's a different mechanism with its own paperwork, and it's covered next.

Divorced or Separated Parents, and Marital Status

Two pieces of this puzzle belong to other guides, so we'll keep them short and point you there.

The custodial-parent release (§ 152(e) and Form 8332). When parents are divorced, separated, or lived apart for the last six months of the year, the child is by default the custodial parent's—the parent the child spent more nights with (a tie goes to the higher-AGI parent). The noncustodial parent can claim the child only if the custodial parent signs a written release on Form 8332 and attaches it to the return for every year claimed. A divorce decree can't substitute for the form for any separation that took effect after 2008. The mechanics—Parts I, II, and III of the form, revocation timing, and why a decree won't do—are covered in full in the Child Tax Credit guide. If your fight is about a noncustodial claim, start there.

Marital status (§ 7703). Whether you're "married" for tax purposes is fixed on the last day of the year (IRC § 7703), and someone legally separated under a decree of divorce or separate maintenance is treated as not married. There's also a "considered unmarried" rule that can let a still-married person be treated as single for certain purposes—broadly, if you lived apart from your spouse for the last six months of the year and paid more than half the cost of a home for your child. That rule shapes both the § 152(e) release and your filing status, and the Head of Household guide walks through its four-part test in detail.

How the Disallowance Reaches You: The Math-Error Trap

Back to where we started—the three on-ramps. Your deadline depends entirely on which one you're holding, and one of them has a trap.

A correspondence audit (CP75 / Letter 566). The IRS holds your refund and asks for proof. You respond by the date on the letter—usually about 30 days—with your supporting documents. There's no 90-day Tax Court clock yet; this is the proof stage, and many of these end here when the paper is clean. (See How To Respond to an IRS Audit.)

A duplicate-dependent notice (CP87A). This means another return claimed the same Social Security number. It's informational—it tells you the IRS is not auditing you at this time and doesn't propose a bill. If you're entitled to the dependent, you keep your records and wait; the tie-breaker decides who wins, and where the child actually lived controls—not who filed first. The full CP87A walk-through lives in the Child Tax Credit guide.

A math-error notice—and this guide owns the dependency version of it. Under IRC § 6213(g)(2), a missing or incorrect taxpayer ID number for a dependent is treated as a "mathematical or clerical error." So is a dependent's number that differs from the Social Security Administration's records (the number is "treated as omitted"). Note one thing this list does not include: a dependent simply being claimed on someone else's return is not a math error—that's the CP87A path above, not a summary assessment. A "math error" is a category of mistake the IRS is allowed to fix on your return and assess the extra tax without sending a Notice of Deficiency first. No 90-day letter, no automatic ticket to Tax Court. The notice you get—often a CP11 or CP12—just tells you the IRS already changed your numbers.

This is a different fight with a different, shorter clock—and it's the most important action item in this whole article if you're holding one. Under § 6213(b)(2)(A), you have 60 days from the date of the notice to ask the IRS in writing to abate (cancel) the math-error adjustment. If you ask within those 60 days, the law says the IRS must abate it—and if the IRS still wants the money, it has to come back through the normal deficiency process, which does give you a Notice of Deficiency and the right to petition Tax Court before paying. To make the request, write to the address on the notice, say plainly that you disagree with the change and are requesting abatement of the math-error assessment, attach your proof, and send it so you have proof of mailing (certified mail). A phone call is not enough—put it in writing inside the 60 days.

In other words, that 60-day abatement request is what converts a take-it-or-leave-it correction into a real dispute you can take to a judge. Miss the 60 days and the assessment stands; you're pushed into slower channels—a refund claim or audit reconsideration. So if your notice already changed your numbers (rather than "proposing" a change) and doesn't say "Notice of Deficiency" or "90 days," the single most useful thing you can do is request abatement in writing within 60 days. (See How IRC 6213 Protects You for how the deficiency procedure works once you're on it.)

Prove It: The Documents That Win, and How To Check the IRS

When a dependency dispute turns into a real audit, the IRS tells you exactly what it wants. The checklist is Form 886-H-DEP, "Supporting Documents for Dependents." Build your package to its sections—the IRS grades against this list.

For residency and relationship proof—school, medical, and childcare records that put your name, the dependent's name, your shared address, and the dates on the same page—the EITC and dependent-claims guide is the full reference; don't make us repeat it. A few rules off the form are worth keeping front of mind: the records must be for the year in dispute, the IRS "cannot accept documents signed by someone related to you," non-English documents need a certified translation, and one good document can prove more than one element.

What this guide adds is the qualifying-relative-specific evidence the other articles don't cover:

• Gross-income proof. The dependent's own W-2s and 1099s, and their SSA-1099 (to show how much of a Social Security benefit was nontaxable and therefore outside the gross-income test). A transcript of the dependent's own filing can confirm their income.
• Support proof. A completed Worksheet 2 from Publication 501; receipts and cancelled checks for what you paid; a fair-rental-value figure for any lodging you provided; the dependent's own benefit statements (Social Security, TANF) to fix the total support figure; and, for a parent in a care facility, the facility's cost statement.
• Multiple-support proof. Signed statements from the other contributors who provided more than 10%, plus Form 2120.
• Member-of-household proof. A lease, mail, or voter records showing the unrelated person lived with you the entire year.

Check the IRS's numbers before you concede anything. Pull your transcripts: your Account transcript shows the assessments, codes, and dates; your Wage and Income transcript confirms what was filed under the dependent's Social Security number. Both are free and available to you directly through IRS.gov—you don't need a practitioner. And if a notice already changed your numbers, compare its revised figures line by line against your original return so you can see exactly what the IRS backed out—an adjustment sometimes sweeps in more than the dependent itself. One honest limit: transcripts won't name the other person who claimed your dependent (a CP87A only shows the last four digits of the SSN), so you may not learn who you're up against. The tie-breaker still controls the outcome. (See How To Get and Read Your IRS Transcripts.)

The burden is on you. In Tax Court, the IRS's determination is presumed correct, and you carry the burden of proving it wrong. The Supreme Court set that baseline long ago in Welch v. Helvering, 290 U.S. 111 (1933), treating the Commissioner's deficiency as presumptively right. And the Court held in New Colonial Ice Co. v. Helvering, 292 U.S. 435 (1934) that deductions and exemptions are a matter of "legislative grace"—they exist only because Congress granted them, so the person claiming one has to show clear entitlement. A dependent isn't a right; it's a claim you prove. IRC § 7491 can shift that burden to the IRS, but only if you first produce credible evidence, substantiate the claim, and cooperate—so plan on the burden being yours, and win it with documents.

What the Disallowance Really Costs

Don't size the dispute by the dependent alone, because one disallowed dependent can knock out a stack of benefits at once:

• The $500 Credit for Other Dependents for a qualifying relative (a parent, an older relative).
• Head of Household filing status, which can collapse to Single or Married Filing Separately—for 2024, a drop from a $21,900 standard deduction to $14,600, roughly $7,300 of lost deduction, on top of narrower brackets.
• If the dependent was a qualifying child, the Child Tax Credit and possibly the Earned Income Tax Credit too.
• The 20% accuracy-related penalty under IRC § 6662 on the resulting underpayment, plus interest from the original due date. (See How To Fight the IRS Accuracy Penalty.)

To put rough numbers on it: disallowing a single elderly parent can cost the $500 Credit for Other Dependents, drop you from Head of Household to Single (about $7,300 more taxable income for 2024), and then add a 20% penalty plus interest on the resulting underpayment. A fight that looks like it's "just one dependent" is often a $2,000-$3,000 swing—or more—once the filing-status change and penalty are counted, which is worth knowing before you decide whether to concede.

The hopeful flip side: because all of these lean on the same dependent, one clean proof package can restore the whole stack at once. The cascade runs both ways. (The EITC bans and the Child Tax Credit clawback math live in their own guides—follow the links if those apply to you.)

What To Do Now

Your move depends on which letter you're holding:

A math-error notice (a CP11 or CP12 that already changed your numbers over a dependent's ID number): the clock is 60 days. Request abatement in writing within that window to force the IRS onto the deficiency track, where you keep your right to petition Tax Court before paying. Don't let this one sit.

An audit letter (CP75 or Letter 566 holding your refund): respond by the date on the letter—usually about 30 days—with a Form 886-H-DEP package built to the test that applies (income and support documents for a qualifying relative; residency and relationship documents for a qualifying child).

A CP87A (someone else claimed your dependent): you generally don't have to write back if you're entitled. Gather your proof for that year now, because the duplicate claim often escalates to an audit. If you were not entitled, file an amended return to back out the claim.

A Notice of Deficiency (a Letter 3219 or CP3219A—the 90-day letter): you have 90 days from the date on the notice—150 days if you're addressed outside the US—to file a petition in US Tax Court. This deadline cannot be extended. Filing in time stops assessment and collection while your case is pending and lets you fight without paying first. (See How To File Your Tax Court Petition.)

Once you're in Tax Court, a few things are true for nearly every dependency case:

• It's almost always a small case. A dependency deficiency is nearly always well under the $50,000 threshold for the simplified "S case" procedure—informal, plain-English, no rigid rules of evidence. The trade-off is that the decision is final and sets no precedent, which most pro se petitioners accept gladly.
• The filing fee is $60, and a fee waiver is available if you can't afford it.
• Most cases settle on the documents. Most (76%) of Tax Court cases close by settlement, and more than 99% are resolved without a trial. When you produce a genuine income-and-support or residency package, IRS Counsel frequently concedes and you get a stipulated decision restoring the claim. These cases typically take 6-18 months to resolve.
• If the 90 days lapsed, audit reconsideration is the fallback—asking the IRS to reopen the assessment with the proof you never sent. It's discretionary and doesn't stop collection on its own, but it works in many of these cases because the issue is purely documentary.

Get free help—you very likely qualify. Dependency disputes are a strong fit for a Low-Income Taxpayer Clinic: the dollars are under the $50,000 limit, the income levels usually fall under the clinic ceiling (250% of the poverty line), and clinics handle exactly these audits and Tax Court small cases every day—free or for a nominal fee. Reach one the day you get the letter, not after a Notice of Deficiency. (See How To Find and Use a Low-Income Taxpayer Clinic.)

Resources

• IRC § 152 — Dependent defined
• IRC § 151 — Allowance of deductions for personal exemptions
• IRC § 7703 — Determination of marital status
• IRC § 6213 — Restrictions applicable to deficiencies; math-error authority and 60-day abatement
• IRC § 6662 — Accuracy-related penalty
• IRC § 7491 — Burden of proof
• Publication 501 — Dependents, Standard Deduction, and Filing Information
• Form 886-H-DEP — Supporting Documents for Dependents
• Form 2120 — Multiple Support Declaration
• Form 8332 — Release/Revocation of Claim to Exemption for Child
• Rev. Proc. 2024-40 (2025 inflation figures)
• Rev. Proc. 2023-34 (2024 inflation figures)
• Rev. Proc. 2022-38 (2023 inflation figures)
• Starting a Case (US Tax Court)

Cases cited:

• Welch v. Helvering, 290 U.S. 111 (1933)
• New Colonial Ice Co. v. Helvering, 292 U.S. 435 (1934)

This article is for informational purposes only and does not constitute legal or tax advice. For advice specific to your situation, consult a qualified tax professional or attorney.