IRS Proposes Regulations on Qualifying Relative Definition, Withdraws 2017 Proposal

Summary

The Internal Revenue Service (IRS) has released proposed regulations clarifying the definition of a 'qualifying relative' for tax years 2018 through 2025, affecting taxpayers claiming certain Federal income tax benefits. The proposal also withdraws and replaces a 2017 rule addressing the support test for a qualifying relative.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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