What is one reason why only one taxpayer can claim a dependent?

One taxpayer can claim a dependent to prevent double benefits in tax filings. The tax code is designed to ensure that only one individual can receive tax benefits for supporting a dependent, which helps to maintain the integrity of the tax system. Allowing multiple taxpayers to claim the same dependent could result in inflated deductions and credits, undermining the fairness and effectiveness of tax administration. This rule is critical in avoiding potential conflicts and confusion regarding who is primarily responsible for the dependent's support. By restricting the claim to a single taxpayer, it simplifies enforcement and reduces the risk of fraud in the tax system.