All glossary terms
Glossary term
Dependent
A qualifying child or qualifying relative claimed on the taxpayer's return.
Related terms
2
Jurisdictions
us
Definition
Dependents drive eligibility for many credits and a higher head-of-household filing status. The Section 152 rules distinguish between qualifying child (relationship, age, residency, support, and joint-return tests) and qualifying relative (relationship/member of household, gross income, and support tests).
Examples
- A taxpayer claims a 17-year-old child living with them all year as a qualifying child dependent.
Related terms
Translations
ESdependiente
ZH受抚养人
DEUnterhaltsberechtigter
FRpersonne à charge
JA扶養家族
Citations
26 U.S.C. · 152
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
Cited by
- TermQualifying Child
- TermQualifying Relative
- TermKiddie Tax
Primary sources
- IRS: DependentsVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.