This document contains final regulations that clarify the definition of a “qualifying relative” for purposes of various provisions of the Internal Revenue Code (Code) for taxable years 2018 through 2025. These regulations generally affect taxpayers who claim Federal income tax benefits that require a taxpayer to have a qualifying relative.
DATES:
Effective Date: These regulations are effective on October 13, 2020.
Read more >> https://www.federalregister.gov/documents/2020/10/13/2020-20746/dependent-defined
