### Question
Can you define what dependent means?


### Answer
**Dependent** is defined as the following in *26 U.S.C. § 139E*:

> given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B).

#### Citation:
  - *26 U.S.C. § 139E*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

