Dependents:

Dependents are either a qualifying child or a qualifying relative of the taxpayer. The taxpayer’s spouse cannot be claimed as a dependent. Some examples of dependents include a child, stepchild, sibling, or parent.

A dependent is a person other than the taxpayer or spouse who entitles the taxpayer to claim certain tax benefits.

For example, the following tax benefits may all be associated with a dependent:

• child tax credit
• additional child tax credit
• credit for other dependents
• earned income credit
• child and dependent care credit
• head of household filing status, and
• other tax benefits.

The term "dependent" means a "qualifying child" or a "qualifying relative."

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"The deduction for personal exemptions is suspended (reduced to 0) for tax years 2018 through 2025 by the Tax Cuts and Jobs Act. Although the exemption amount is zero, the ability to claim an exemption may make taxpayers eligible for other tax benefits."
~ Tina the Tax Tutor