### Question
What is the definition of dependent?


### Answer
The definition of **dependent** is as follows in *26 U.S.C. § 221*:

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

#### Citation:
  - *26 U.S.C. § 221*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

