Who can be considered a dependent?

A dependent is typically defined as a person who relies on another individual for financial support, which is why the choice indicating that a person who relies on another for financial support is the correct answer. In tax terms, dependents can include qualifying children and qualifying relatives who meet specific criteria related to residency, relationship, age, income, and support.

This option encompasses a broader range of individuals than just children under 18 or relatives living with the taxpayer. It highlights the essential concept that the support provided is a key factor in determining dependency status. While living arrangements and age can play a role, they are not the sole determining factors for dependency status. This definition allows various individuals who may not necessarily fit into the more restrictive definitions provided by the other options to be recognized as dependents.

For instance, a relative may live elsewhere but still rely on financial support, thereby qualifying as a dependent. Furthermore, it can include adult children or other individuals who meet the support criteria, further showcasing the flexibility of this definition.