The U.S. Internal Revenue Service (IRS) announced that it plans to issue regulations providing that the reduction in the personal exemption amount to zero for tax years 2018 through 2025 will not be taken into account in determining whether a person is a qualifying relative under Sec. 152(d)(1)(B) (Notice 2018-70). Accordingly, in defining a qualifying relative for purposes of various provisions of the Code that refer to the definition of a dependent in Sec. 152. Click here for more information.