in taxes who is the dependent
Dependent Defined. The IRS defines a dependent as a qualifying child or a qualifying relative who you partially or fully support economically.There is a seven-part test for determining whether a child qualifies as a dependent and there is a different seven-part test for determining whether a person is a qualifying relative.
Children who qualify as dependents. If your son or daughter is your biological child, stepchild, foster child, sibling, step-sibling, or a descendant of any of these individuals, you can claim him/her as your dependent, but the child canât turn 19 at any time during the tax year (age 24 if a full-time student).