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A dependant is a person who relies on another as a primary source of income. A common-law spouse who is financially supported by their partner may also be included in this definition. 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.
In the US, a taxpayer may claim exemptions for their dependants.
- "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".