A dependant (US spelling: dependent) is a person who relies on another as a primary source of income and usually assistance with activities of daily living. A common-law spouse who is financially supported by their partner may also be included in this definition.1 In some jurisdictions, supporting a dependant may enable the provider to claim a tax deduction.
In the United Kingdom, a full-time student in higher education who financially supports another adult may qualify for an Adult Dependant's Grant.2
Taxation
In the United States, a taxpayer may claim exemptions for their dependants.3
References
References
- "SE71308 – Tax treatment of Working Rule agreements: lodging allowances – definition of "dependant"". hmrc.gov.uk. HM Revenue and Customs. Archived from the original on 12 May 2010. Retrieved 2 May 2016.
- "Adult Dependants' Grant". gov.uk. HM Government. Retrieved 2 May 2016.
- "Understanding Taxes -Dependents".