A person, other than the taxpayer or spouse, who entitles the taxpayer to claim a dependency exemption or the Head of Household filing status. To qualify as a dependent, the person must meet all five tests:
- Relationship or member of household test
- Citizenship test
- Joint return test
- Gross income test
- Support test
Beginning in tax year 2018, dependency exemptions have been suspended by the Tax Cuts and Jobs Act.