determine_dependent
Determine whether ONE candidate person is the taxpayer's § 152 dependent — qualifying child or qualifying relative, including multiple-support agreements and the divorced-parents release — as a proof-backed yes/no with citations. Feed the result into calculate_tax's credits group (qualifyingChildren / otherDependents).
Input Schema
TableJSON Schema
| Name | Required | Description | Default |
|---|---|---|---|
| asOf | No | REQUIRED for computation: the law-in-force date — use the intended tax year's year-end (e.g. "2025-12-31" for TY2025). Omitting it is an error, never a default. | |
| depAge | No | Candidate's age at the end of the year (§ 152(c)(3)). | |
| target | No | rule to derive (default: us.federal.dependent.is_dependent). Other targets: us.federal.dependent.qualifying_child, us.federal.dependent.qualifying_relative | |
| depGrossIncome | No | Candidate's gross income for the year (§ 152(d)(1)(B) limit: $5,200 TY2025 / $5,300 TY2026). In dollars. | |
| depFilesJointReturn | No | Candidate files a joint return with a spouse (other than a refund-only claim) (§ 152(c)(1)(E)). | |
| depIsFullTimeStudent | No | Candidate was a full-time student for at least 5 months (§ 152(f)(2)). | |
| depRelationshipChild | No | Candidate is the taxpayer's child, stepchild, foster child, sibling, step-sibling, or a descendant of any of them (§ 152(c)(2)). | |
| depDivorcedParentsRule | No | § 152(e) applies to the candidate child: the parents are divorced, separated, or lived apart the last 6 months of the year; the child received over half their support from the parents and was in their custody over half the year. | |
| depPermanentlyDisabled | No | Candidate is permanently and totally disabled (§ 152(c)(3)(B)). | |
| depYoungerThanTaxpayer | No | Candidate is younger than the taxpayer (§ 152(c)(3)(A)). | |
| depRelationshipRelative | No | Candidate bears a § 152(d)(2) relationship to the taxpayer (parent, grandparent, sibling, in-law, etc.) or lived in the household all year. | |
| taxpayerIsCustodialParent | No | The taxpayer is the custodial parent (the parent with whom the child resided the greater number of nights, § 152(e)(4)(A)). | |
| hasMultipleSupportAgreement | No | A § 152(d)(3) multiple-support agreement is in place for the candidate: the group together provided over half the support, no one person provided over half, each member could otherwise claim the candidate, and every other over-10% contributor signed a Form 2120 waiver. | |
| custodialParentReleasedClaim | No | The custodial parent signed a written declaration (Form 8332) releasing the claim to the child for this year (§ 152(e)(2)). | |
| depIsQualifyingChildOfAnother | No | Candidate is the qualifying child of the taxpayer or any other taxpayer (§ 152(d)(1)(D)). | |
| depProvidedOwnSupportOverHalf | No | Candidate provided more than half of their own support (§ 152(c)(1)(D)). | |
| taxpayerProvidedOverHalfSupport | No | The taxpayer provided more than half of the candidate's support (§ 152(d)(1)(C)). | |
| depLivedWithTaxpayerOverHalfYear | No | Candidate had the same principal residence as the taxpayer for more than half the year (§ 152(c)(1)(B)). | |
| taxpayerProvidedOver10PercentSupport | No | The taxpayer contributed over 10 percent of the candidate's support (§ 152(d)(3)(D) — the support test under a multiple-support agreement). |