Who qualifies as a dependent?

The correct response highlights that a dependent is someone whom the taxpayer supports by providing at least half of their total support for the year. This definition is fundamental to understanding who qualifies as a dependent under U.S. tax law.

To be considered a dependent, an individual must meet specific criteria, including the support requirement. Providing half or more of a person's total support establishes a financial relationship that qualifies the taxpayer to claim that individual as a dependent on their tax return. This can include expenses like food, housing, education, and medical costs. By meeting this support criterion, the taxpayer can also access certain tax benefits, such as dependent exemptions and credits.

This definition is distinct from those who may provide financial support (the first option), as that describes a role opposite to the taxpayer's in claiming someone as a dependent. The other options, which reference receiving less than half of support or simply living in the same household, do not meet the qualifying criteria set forth by the IRS for dependency status. Thus, the focus on providing at least half the support underscores the significant financial dependence necessary for this tax classification.