Short Answer 
The distinction between dependents and non-dependents is based on financial reliance and living situations. Dependents, such as a 17-year-old student, rely on parents for support and are typically enrolled in school, while non-dependents, like a 24-year-old worker, are financially independent and live separately. Tax regulations define specific criteria, including age, education, and income, that determine these classifications.
Step 1: Identify a Dependent
A dependent is typically someone who relies on another person, usually a parent or guardian, for financial support. For example, a 17-year-old high school student living with her parents qualifies as a dependent because she’s enrolled in school and her parents provide her with necessary resources. Key points to consider include:
- Enrolled in school
- Living with parents or guardians
- Receiving majority financial support
Step 2: Identify a Non-Dependent
A non-dependent is generally someone who is financially independent and often lives separately from their parents. For instance, a 24-year-old full-time worker who supports themselves cannot be claimed as a dependent. Important factors to recognize are:
- Having a full-time job
- Living independently
- Providing for their own expenses and exceeding income thresholds
Step 3: Understand Dependency Criteria
To properly understand whether someone can be classified as a dependent or non-dependent, it’s crucial to analyze specific criteria set by tax regulations. These include factors like age, education status, and financial support. For example:
- Dependents must usually be under a certain age and enrolled in school
- Financial support must come primarily from the parent or guardian
- Income limits apply for non-dependents, creating a clear distinction