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Revenue Ruling

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Rev. Rul. 2003-72
Rev. Rul. 2003-72, 2003-33 I.R.B. 346, 2003-2 C.B. 346
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
                     DETERMINATION OF A CHILD'S SPECIFIC AGE
                             Released: July 19, 2003
                           Published: August 18, 2003

Section 21.--Expenses for Household and Dependent Care Services Necessary for Gainful Employment, 26 CFR 1.44A-1: Expenses for household and dependent care services necessary for gainful employment.

A child attains an age on his or her birthday for purposes of sections 21 (child and dependent care credit), 23 (adoption credit), 24 (child tax credit), 32 (earned income credit), 129 (excludable dependent care benefits), 131 (excludable foster care benefits), 137 (excludable adoption assistance benefits), and 151 (dependency exemptions).

Section 23.--Adoption Expenses

Section 24.--Child Tax Credit

Section 129.--Dependent Care Assistance Programs

Section 131.--Certain Foster Care Payments

benefits), 137 (excludable adoption assistance benefits), and 151 (dependency exemptions).

Section 137.--Adoption Assistance Programs

Section 151.--Allowance of Deductions for Personal Exemptions, 26 CFR 1.151- 2: Additional exemptions for dependents.

Section 32.--Earned Income, 26 CFR 1.32-2: Earned income credit for taxable years beginning after December 31, 1978.

Determination of a child's specific age. A child attains an age on his or her birthday for purposes of Code sections 21 (child and dependent care credit), 23 (adoption credit), 24 (child tax credit), 32 (earned income credit), 129 (excludable dependent care benefits), 131 (excludable foster care benefits), 137 (excludable adoption assistance benefits), and 151 (dependency exemptions).

This revenue ruling applies a uniform method of determining when a child attains a specific age for purposes of the following sections of the Internal Revenue Code: 21 (dependent care credit), 23 (adoption credit), 24 (child tax credit), 32 (earned income credit), 129 (dependent care assistance programs), 131 (foster care payments), 137 (adoption assistance programs), and 151 (dependency exemptions).

Each of these provisions allows a credit, exclusion, or deduction to the taxpayer, provided, among other requirements, a child has not attained a specific age. For example, under s 24(c), one of the requirements for a qualifying child for the child tax credit is that the child "has not attained the age of 17 as of the close of the calendar year in which the taxable year of the taxpayer begins."

HOLDING

For purposes of each of the provisions identified in this revenue ruling, a child attains a given age on the anniversary of the date that the child was born. For example, a child born on January 1, 1987, attains the age of 17 on January 1, 2004.

DRAFTING INFORMATION

The principal author of this revenue ruling is Karin Loverud of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this revenue ruling, contact Ms. Loverud at (202) 622-6080 (not a toll-free call).

Rev. Rul. 2003-72, 2003-33 I.R.B. 346, 2003-2 C.B. 346