A dependent is a person 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 term "dependent" means a "qualifying child" or a "qualifying relative". To claim a dependency exemption for a qualifying child, all of the qualifying child dependency tests must be met, while to claim a dependency exemption for a qualifying relative, the person must meet certain tests. A taxpayer can’t claim a dependent if they are a dependent themselves, if the dependent files a joint tax return with a spouse (except in certain cases), or is claimed as a dependent on someone else’s tax return. Some examples of dependents include a child, stepchild, brother, sister, or parent.