Dependent

Dependent

Dependent means:
any person with respect to whom a taxpayer can claim a dependency exemption; defined by the Internal Revenue Code as any individual supported by the taxpayer who is related to the taxpayer in specified ways or who makes his principal abode in the taxpayer’s household. A qualifying child or qualifying relative, other than the taxpayer or spouse, who entitles the taxpayer to claim a dependency exemption. Six tests must be met:

  • support
  • relationship or household membership the entire year
  • gross income
  • joint return
  • citizenship or residency
  • legal relationship.

The amount of the dependency exemption is indexed for inflation each year (e.g., in 1994 the amount was $2,450). Former IRC (check if this IRC provision is current here) §152. For Dependent Agent, see Agency.

In other words, someone the taxpayer support and can claim a dependency exemption on his or her tax return. For each dependent the taxpayer claim the taxpayer subtract an exemption amount from his or her taxable income.

Dependent Tax Issues

Adopting a Child

Learn about the Adopting a Child issue in this American Tax Encyclopedia.

Adoption Taxpayer Identification Number (ATIN)

Learn about the Adoption Taxpayer Identification Number (ATIN) issue in this American Tax Encyclopedia.

Adoption Tax Credit

Learn about the Adoption Tax Credit issue in this American Tax Encyclopedia.

American Opportunity Tax Credit

Learn about the American Opportunity Tax Credit issue in this American Tax Encyclopedia.

Child and Dependant Care Tax Credit

Learn about the Child and Dependant Care Tax Credit issue in this American Tax Encyclopedia.

Child Tax Credit

Learn about the Child Tax Credit issue in this American Tax Encyclopedia.

Children’s Tax Returns and “Kiddie Tax”

Learn about the Children’s Tax Returns and “Kiddie Tax” issue in this American Tax Encyclopedia.

Child Support Payment Tax Deductions

Learn about the Child Support Payment Tax Deductions issue in this American Tax Encyclopedia.

Earned Income Tax Credit

Learn about the Earned Income Tax Credit issue in this American Tax Encyclopedia.

Education IRAs

Learn about the Education IRAs issue in this American Tax Encyclopedia.

Lifetime Learning Tax Credit

Learn about the Lifetime Learning Tax Credit issue in this American Tax Encyclopedia.

Qualified Tuition Programs

Learn about the Qualified Tuition Programs issue in this American Tax Encyclopedia.

Student Loan Interest Tax Deductions

Learn about the Student Loan Interest Tax Deductions issue in this American Tax Encyclopedia.

Student Tax Returns

Learn about the Student Tax Returns issue in this American Tax Encyclopedia.

US Savings Bond Tuition Plans

Learn about the US Savings Bond Tuition Plans issue in this American Tax Encyclopedia.

Description and Definition of Dependent

A person who relies on someone else for financial support. You can claim a dependency exemption on your tax return for each dependent who qualifies. To qualify the dependent must meet all five of the following tests:

Relationship or member of household test

Citizenship test

Joint return test

Gross income test

Support test

Each dependent under age 17 also qualifies his or her parent for a $500 tax credit.

Resources

See Also

Further Reading


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