what is a dependent 
a dependent is a person who relies on someone else for financial support dependents 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 