What is article number 152?
Asked by: Dr. Alberta Kreiger I | Last update: February 4, 2026Score: 4.9/5 (7 votes)
"Article number 152" refers to different things depending on the context, most commonly 26 U.S. Code § 152 (Dependent Defined) for US tax purposes, describing who qualifies as a dependent, or IRS Tax Topic 152, a notice for delayed tax refunds, but it also appears in the UN Law of the Sea (UNCLOS Article 152) and the new Indian Penal Code (BNS Section 152). Without context, it's impossible to pinpoint, but tax code or IRS notice are the most frequent hits..
What does code 152 mean on your tax return?
Tax Topic 152 doesn't mean trouble it simply means the IRS is still processing your return. While most refunds arrive in 21 days, credits, fraud filters, or paper filings can cause longer waits. By filing early, e-filing with direct deposit, and keeping your return accurate, you'll minimize delays.
What is 152 law in India?
Section 152 of BNS is aimed at protecting India's sovereignty, unity, and integrity by criminalizing acts or communications that promote or encourage secessionist, rebellious, or subversive activities against the State.
What is Section 152 of the IRS?
Section 152(c)(1) defines a “qualifying child” of a taxpayer as an individual who: (A) bears a certain relationship to the taxpayer, (B) has the same principal place of abode as the taxpayer for more than one-half of the taxable year, (C) meets certain age requirements, and (D) has not provided over one-half of his or ...
What is the qualifying child test under code 152?
In general, to be a qualifying child under IRC § 152(c), an individual must: (1) be under age 19, or age 24 if a student, unless permanently and totally disabled; (2) be the taxpayer's child, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them; (3 ...
Article 152 में क्या है ख़ास | Article 152 in Indian Constitutions | Constitution of India
What is Section 152 of the US Code?
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.
Does tax topic 152 mean audit?
Tax Topic 152 is the IRS's reference code indicatinge that a refund is takinglonger than usual to process. You might come across this code using the Where's My Refund tool. No need to worry —Tax Topic 152 does not indicate an audit.
What does 152 mean?
The meaning of "152" varies by context, often appearing as an "angel number" for spiritual guidance (prayer, new beginnings), a specific legal section (like tax appeals in the UK), or as a mathematical curiosity (sum of primes, Harshad number). In numerology, it signifies positive change and spiritual alignment, while in law, it refers to specific procedural rules, and mathematically, it's a unique number with interesting properties.
What evidence is needed to prove dependency?
To prove dependency, you need documents showing relationship (birth/marriage certificates, adoption papers, court orders) and shared residence (school/medical records, utility bills, tax returns). Financial support is proven with canceled checks, receipts, or tax claims. The specific documents depend on the context (tax, insurance, immigration) but generally establish proof of identity, relationship, and financial ties.
At what age does my child no longer qualify 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.
What is the Article 152?
Article 152 definition says that the formation of the states does not include the state of Jammu and Kashmir. The article also says that the Governor shall govern the executive power of the state, and it will exercise either directly or indirectly.
What is the Article 152 of the Basic Law?
Article 152 of the Basic Law also provides for representatives of the Government of the Hong Kong SAR to participate in international organisations or conferences in appropriate fields limited to states and affecting the Region as members of delegations of the People's Republic of China, or in other appropriate ...
What is Section 152 of the Income tax Act?
Other provisions. 152. (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.
Is tax Topic 152 good or bad?
It is one of the more common referral codes, specifically because Tax Topic 152 is a generic code. This means that the IRS isn't saying there's anything wrong with your tax return in particular, but that it will take longer for your refund to arrive.
What is the tax rule 152?
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.
How can I contact the IRS about topic 152?
Contact the IRS for questions about your tax return
- For individual tax returns, call 1-800-829-1040, 7 AM - 7 PM Monday through Friday local time. ...
- For questions about a business tax return, call 1-800-829-4933, 7 AM - 7 PM Monday through Friday local time.
- Find your local IRS office. ...
- Trace a missing tax refund.
What raises red flags with the IRS?
IRS red flags that trigger audits primarily involve mismatched income/deductions, large or unusual claims, and inconsistent reporting, like failing to report all income from W-2s/1099s, claiming disproportionately high business/charitable deductions, or making errors with home office/rental deductions, especially when compared to income levels or industry averages. High income levels (>$200k) and activities like cryptocurrency or foreign accounts also increase scrutiny.
Does the IRS check dependents?
If one of you do not file an amended return that removes the child-related benefits, then you may be audited by us to determine who can claim the dependent. In that case, you'll get a letter in a few months to begin the audit. In the audit, we'll require you to provide proof that you're entitled to claim the dependent.
What is an example of proof of dependency?
A proof of dependency example involves submitting documents like birth certificates, marriage certificates, school records, or medical bills that show the dependent's name, your name, and a shared address, proving your relationship and that you provide their primary support for benefits, taxes, or insurance. For tax purposes, this could also include Form 8332 (release of child exemption) or financial records showing significant financial contribution, notes the IRS website and law.cornell.edu.
How long after code 152 will I get my refund?
If you see Tax Topic 152 on your IRS status page, likely, your refund is likely still under review, but there is no need to panic. In most cases, the IRS will issue your refund within 21 days after accepting your tax return. However, if your refund is delayed due to additional processing, it might take a bit longer.
What is code 152 IRS refund?
You may see the message "Refer to Tax Topic 152" when checking the status of your tax return through the "Where's My Refund?" tool on the IRS website. 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.
Does tax topic 152 mean refund soon reddit?
Well Tax Topic 152 just means you filed a return, everyone gets that.
Does IRS forgive after 10 years?
Yes, IRS debt generally goes away after 10 years from the assessment date, known as the Collection Statute Expiration Date (CSED), but this clock can pause or extend due to various actions like installment agreements, bankruptcy, or court judgments, meaning it doesn't always disappear automatically and can last longer. Key exceptions include fraud, no tax return filed, and specific extensions that stop the clock (tolling), allowing collection indefinitely in some cases.
What triggers the IRS to audit you?
IRS audit triggers often involve unreported income, excessive or questionable deductions (especially home office, business vehicle, charitable donations), math errors or inconsistencies, high income levels, complex transactions like crypto or foreign accounts, and mismatches between your return and third-party reporting (W-2s/1099s), all flagged by automated systems comparing returns to statistical norms.
What is the IRS 7 year rule?
The IRS 7-year rule generally refers to the extended time you need to keep tax records if you file a claim for a loss from worthless securities or a bad debt deduction, giving you up to 7 years from the due date of the return to claim a refund or credit for those specific issues. While the standard record retention is usually 3 years, this 7-year period ensures you have documentation for these specific, potentially complex, financial losses.