118 STAT. 1170 PUBLIC LAW 108–311—OCT. 4, 2004 of the United States or a country contiguous to the United States. ‘‘(B) EXCEPTION FOR ADOPTED CHILD.—Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of ‘dependent’ if— ‘‘(i) for the taxable year of the taxpayer, the child has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household, and ‘‘(ii) the taxpayer is a citizen or national of the United States. ‘‘(c) QUALIFYING CHILD.—For purposes of this section— ‘‘(1) IN GENERAL.—The term ‘qualifying child’ means, with respect to any taxpayer for any taxable year, an individual— ‘‘(A) who bears a relationship to the taxpayer described in paragraph (2), ‘‘(B) who has the same principal place of abode as the taxpayer for more than one half of such taxable year, ‘‘(C) who meets the age requirements of paragraph (3), and ‘‘(D) who has not provided over one half of such individ ual’s own support for the calendar year in which the taxable year of the taxpayer begins. ‘‘(2) RELATIONSHIP.—For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is— ‘‘(A) a child of the taxpayer or a descendant of such a child, or ‘‘(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative. ‘‘(3) AGE REQUIREMENTS.— ‘‘(A) IN GENERAL.—For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual— ‘‘(i) has not attained the age of 19 as of the close of the calendar year in which the taxable year of the taxpayer begins, or ‘‘(ii) is a student who has not attained the age of 24 as of the close of such calendar year. ‘‘(B) SPECIAL RULE FOR DISABLED.—In the case of an individual who is permanently and totally disabled (as defined in section 22(e)(3)) at any time during such cal endar year, the requirements of subparagraph (A) shall be treated as met with respect to such individual. ‘‘(4) SPECIAL RULE RELATING TO 2 OR MORE CLAIMING QUALI FYING CHILD.— ‘‘(A) IN GENERAL.—Except as provided in subparagraph (B), if (but for this paragraph) an individual may be and is claimed as a qualifying child by 2 or more taxpayers for a taxable year beginning in the same calendar year, such individual shall be treated as the qualifying child of the taxpayer who is— ‘‘(i) a parent of the individual, or ‘‘(ii) if clause (i) does not apply, the taxpayer with the highest adjusted gross income for such taxable year.
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