Ezel / IRS Rulings / 201212016

CCA 201212016: IRS advises that children must meet the relationship test to be qualifying children

Number
201212016
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Dependent Defined
Topics
Income and deductions
Code sections
§ 152, § 6110
Ruling dated
October 28, 2011
Publicly released
March 23, 2012
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2012, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2012
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

The Office of Chief Counsel responded to a question about the earned income credit and qualifying children. It stated that the children would have to meet the relationship test under IRC § 152(c)(2) to be considered qualifying children. The brief advice does not determine whether the children in the redacted situation met that test.

Ruling snapshot

  • Question: Must the children meet the relationship test under IRC § 152(c)(2) to be qualifying children?
  • Outcome: Advice given.
  • Key authorities: IRC § 152(c)(2); 26 U.S.C. § 6110(k)(3)

Full text (IRS public release)

ID: CCA-128824-11 Number: 201212016
Release Date: 3/23/2012
Office: ------------------------
UILC: 152.00-00

From: ----------------------------
Sent: Friday, October 28, 2011 8:24 AM
To: -------------------
Cc:
Subject: RE: Question about Earned Income Credit

-----------

The children would have to meet the relationship test under section 152(c)(2) in order to be considered
qualifying children. Hope this helps.

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