### Question
What is the definition of dependent?


### Answer
The definition of **dependent** is as follows in *26 U.S.C. § 152*:

> any of the following individuals over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer (or is treated under subsection (c) or (e) as received from the taxpayer):


(1) A son or daughter of the taxpayer, or a descendant of either,


(2) A stepson or stepdaughter of the taxpayer,


(3) A brother, sister, stepbrother, or stepsister of the taxpayer,


(4) The father or mother of the taxpayer, or an ancestor of either,


(5) A stepfather or stepmother of the taxpayer,


(6) A son or daughter of a brother or sister of the taxpayer,


(7) A brother or sister of the father or mother of the taxpayer,


(8) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law of the taxpayer, or


(9) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member of the taxpayer's household

#### Citation:
  - *26 U.S.C. § 152*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

