
The Definition of Dependent Shall Mean an Employees Spouse or Other Dependents as Defined in Section 152 of the Form
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People also ask
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What is the legal definition of dependent for tax purposes?
A dependent is a qualifying child or relative who relies on you for financial support. To claim a dependent for tax credits or deductions, the dependent must meet specific requirements. Answer questions to see if you can claim someone as a dependent on your tax return.
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What is Section 152 of the income tax Act?
(1) In an assessment, reassessment or recomputation made under section-147, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment.
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Is tax topic 152 something to worry about?
No need to worry. Tax topic 152 refers to your refund information. Once the IRS has received your return, they can sometimes post this code notifying you of the usual 21-day timing that it could take to receive it.
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What is Section 152 of the Federal tax Code?
Dependent Defined. a qualifying relative. If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
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Do I claim my 21 year old as a dependent?
To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year.
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What does 152 mean on tax refund?
Topic 152 is a generic reference code notifying you that your return may require further review and could take longer than the typical 21 days. No additional steps are required.
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What is section 152 of the tax code?
Dependent Defined. a qualifying relative. If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
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What is a dependent under section 152?
Section 152(a) generally defines a “dependent” as a “qualifying child” or a “qualifying relative.” The definition of a qualifying relative in section 152(d)(1) includes the requirement that the individual have gross income for the calendar year that is less than the “exemption amount” as defined in section 151(d) ( ...
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