Who qualifies as a dependent on someone's income tax return?

The correct answer is that an individual who has a personal exemption claimed elsewhere does not qualify as a dependent on someone's income tax return. For an individual to qualify as a dependent, they generally must not be claimed as a dependent on another person's tax return. This means if someone is already being claimed as a dependent by another taxpayer, they cannot also be added as a dependent by someone else.

In contrast, individuals who earn substantial income typically do not qualify as dependents because they must meet certain income thresholds set by the IRS. Furthermore, a spouse does not qualify as a dependent since filing status for a married couple usually involves both individuals' incomes, and spousal exemptions are treated differently. Lastly, an individual who files their own tax return generally indicates that they have enough income and independence to not qualify as a dependent. Thus, understanding the nuances of dependency requirements is crucial for accurately completing tax returns.