A dependent is a person who can be claimed by a taxpayer for exemptions on a tax return. A dependent must derive his or her primary support from the person claiming the exemption. One exemption can be claimed for each dependent, and no person can be claimed as a dependent by more than one taxpayer. The following rules must be met in order to claim a dependent:
The dependent must reside at the taxpayer’s residence for at least half the year.
The dependent must be a close relative of the taxpayer, for which the IRS provides a definition.
The dependent must be under age 19, or under age 24 if a student, or disabled.