In tax terms, a dependent is someone who relies on another person for financial support, typically a child or relative. Taxpayers can claim dependents on their tax returns, which may lead to various tax benefits, such as deductions and credits. The IRS has specific criteria to determine who qualifies as a dependent, including age, relationship, and residency requirements. There are two main categories of dependents: Qualifying Children and Qualifying Relatives. A Qualifying Child must meet age and residency tests, while a Qualifying Relative can be any relative who lives with the taxpayer and meets certain income criteria. Claiming dependents can significantly reduce taxable income.