A dependent is someone who relies on another person for financial support, such as for housing, food, clothing, necessities, and more. For tax purposes, a dependent is someone “other than the taxpayer or spouse” who qualifies to be claimed by someone else on a tax return. The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative. A qualifying dependent can have income but cannot provide more than half of their own annual support.

To be claimed as a dependent, a person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. The taxpayers spouse cannot be claimed as a dependent. If a taxpayer claims one or more dependents on their tax return, they may be eligible for certain tax credits, such as the Child Tax Credit or the Credit for Other Dependents.