Dependant

{{Short description|Person who relies on another as a primary source of income}}

{{Other uses|Dependency (disambiguation)}}

{{More citations needed|date=January 2017}}

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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.{{cite web |url=http://www.hmrc.gov.uk/manuals/senew/SE71308.htm |title=SE71308 – Tax treatment of Working Rule agreements: lodging allowances – definition of "dependant" |archive-url=http://webarchive.nationalarchives.gov.uk/20100512220148/http://www.hmrc.gov.uk/MANUALS/senew/SE71308.htm |archive-date=12 May 2010 |url-status=dead |website=hmrc.gov.uk |publisher=HM Revenue and Customs |access-date=2 May 2016}} 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.{{Cite web |url=https://www.gov.uk/adult-dependants-grant/overview |title=Adult Dependants' Grant |website=gov.uk |publisher=HM Government |access-date=2 May 2016}}

Taxation

In the US, a taxpayer may claim exemptions for their dependants.{{Cite web | url=https://apps.irs.gov/app/understandingTaxes/hows/tax_tutorials/mod04/tt_mod04_01.jsp | title=Understanding Taxes -Dependents}}

See also

References

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