118 STAT. 1171 PUBLIC LAW 108–311—OCT. 4, 2004 ‘‘(B) MORE THAN 1 PARENT CLAIMING QUALIFYING CHILD.—If the parents claiming any qualifying child do not file a joint return together, such child shall be treated as the qualifying child of— ‘‘(i) the parent with whom the child resided for the longest period of time during the taxable year, or ‘‘(ii) if the child resides with both parents for the same amount of time during such taxable year, the parent with the highest adjusted gross income. ‘‘(d) QUALIFYING RELATIVE.—For purposes of this section— ‘‘(1) IN GENERAL.—The term ‘qualifying relative’ 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) whose gross income for the calendar year in which such taxable year begins is less than the exemption amount (as defined in section 151(d)), ‘‘(C) with respect to whom the taxpayer provides over one half of the individual’s support for the calendar year in which such taxable year begins, and ‘‘(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins. ‘‘(2) RELATIONSHIP.—For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer: ‘‘(A) A child or a descendant of a child. ‘‘(B) A brother, sister, stepbrother, or stepsister. ‘‘(C) The father or mother, or an ancestor of either. ‘‘(D) A stepfather or stepmother. ‘‘(E) A son or daughter of a brother or sister of the taxpayer. ‘‘(F) A brother or sister of the father or mother of the taxpayer. ‘‘(G) A son in law, daughter in law, father in law, mother in law, brother in law, or sister in law. ‘‘(H) An individual (other than an individual who at any time during the taxable year was the spouse, deter mined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household. ‘‘(3) SPECIAL RULE RELATING TO MULTIPLE SUPPORT AGREE MENTS.—For purposes of paragraph (1)(C), over one half of the support of an individual for a calendar year shall be treated as received from the taxpayer if— ‘‘(A) no one person contributed over one half of such support, ‘‘(B) over one half of such support was received from 2 or more persons each of whom, but for the fact that any such person alone did not contribute over one half of such support, would have been entitled to claim such individual as a dependent for a taxable year beginning in such calendar year,
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