What does it mean for someone to be a dependent?

Being classified as a dependent means that an individual qualifies for someone else, usually a parent or guardian, to claim them as a personal exemption on that person's income tax return. To be considered a dependent, specific criteria must be met, including age and relationship tests, but the defining feature is that the person can have their personal exemption applied by another taxpayer.

This classification is important for tax purposes, as it can provide the primary taxpayer with additional deductions and credits. While living arrangements, age, or student status may factor into determining whether someone is a dependent, they do not by themselves establish or define what a dependent is. Thus, the correct understanding focuses on the relationship to the tax return of another individual rather than specific conditions such as age or living situation.