{"abstract":"This document contains final regulations that clarify the definition of a \"qualifying relative\" for purposes of various provisions of the Internal Revenue Code (Code) for taxable years 2018 through 2025. These regulations generally affect taxpayers who claim Federal income tax benefits that require a taxpayer to have a qualifying relative.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/10/13/2020-20746.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"85 FR 64383","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on October 13, 2020.","disposition_notes":null,"docket_ids":["TD 9913"],"dockets":[],"document_number":"2020-20746","effective_on":"2020-10-13","end_page":64386,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/10/13/2020-20746.xml","html_url":"https://www.federalregister.gov/documents/2020/10/13/2020-20746/dependent-defined","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-20746?publication_date=2020-10-13","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-10-13/2020-20746/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":3527,"last_updated":"2026-04-05 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-10-13/pdf/2020-20746.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-20746.pdf?1602247521","publication_date":"2020-10-13","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/10/13/2020-20746.txt","regulation_id_number_info":{"1545-BP52":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1545-BP52/guidance-under-section-152-for-changes-made-by-tcja","title":"Guidance Under Section 152 for Changes Made by TCJA","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1545-BP52&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP52"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP52/guidance-under-section-152-for-changes-made-by-tcja","title":"Guidance Under Section 152 for Changes Made by TCJA"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2020-0014","supporting_documents_count":0,"docket_id":"IRS-2020-0014","document_id":"IRS-2020-0014-0005","regulation_id_number":"1545-BP52","title":"Dependent Defined; Notice of Proposed Rulemaking and Partial Withdrawal of Notice of Proposed Rulemaking (REG-118997-19)","checked_regulationsdotgov_at":"2020-10-15T02:00:11Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":64383,"subtype":null,"title":"Dependent Defined","toc_doc":"Dependent Defined","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":85}