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A dependent is a person who relies on someone else for financial support and can include children or other relatives. Having a dependent entitles a taxpayer to claim a dependency exemption on their tax return as long as the dependent meets the qualifying definition according to the Internal Revenue Service (IRS).

A taxpayer who can demonstrate that they have a dependent also may be able to use this filing status to qualify for certain tax credits.

Tests in the Internal Revenue Code (IRC) establish a person’s eligibility to be a taxpayer’s dependent for the purpose of dependency claims.

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