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dependent

Defined in 23 places across 9 titles of the United States Code.

In this section, the term “dependent” has the meaning given such term in section 1072(2) of this title.

Same definition in 2 sections

The term “dependent” has the meaning given that term in section 551 of that title.

Same definition in 2 sections

The terms “annuitant”, “member of family”, and “dependent” have the meanings as such terms are defined under paragraphs (3), (5), and (9), respectively, of section 8901.

Same definition in 2 sections

Definition of Dependent.—In this section, the term “dependent” has the meaning given such term in section 1072(2) of this title.

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  • 2003–202610 U.S.C. § 1490Armed Forces · Transportation of remains: certain retired members and dependents who die in military medical facilities · in this section

“dependent” includes spouse, whether or not actually dependent; and

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“dependent” means—

(A) a wife;

(B) an unmarried child (including an unmarried dependent stepchild or adopted child) under 21 years of age;

(C) a dependent mother or father;

(D) a dependent designated in official rec­ords; and

(E) an individual determined to be dependent by the head of the agency concerned or his designee;

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"dependent" means—

(A) a wife;

(B) an unmarried child (including an unmarried dependent stepchild or adopted child) under 21 years of age;

(C) a dependent mother or father;

(D) a dependent designated in official records; and

(E) an individual determined to be dependent by the head of the agency concerned or his designee;

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Dependent.—The term "dependent" has the meaning given that term in section 401 of this title.

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  • 2017–present37 U.S.C. § 403APay and Allowances of the Uniformed Services · Repealed. Pub. L. 10585, div. A, title VI, 603(c)(1), Nov. 18, 1997, 111 Stat. 1781] · for purposes of this section

For purposes of this subtitle, the term “dependent” means—

(1) a qualifying child, or

(2) a qualifying relative.

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For purposes of this subtitle, the term "dependent" means—

(1) a qualifying child, or

(2) a qualifying relative.

For purposes of this section—

(1) Dependents ineligible

If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.

(2) Married dependents

An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

(3) Citizens or nationals of other countries

(A) In general

The term "dependent" does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.

(B) Exception for adopted child

Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of "dependent" if—

(i) for the taxable year of the taxpayer, the child has the same principal place of abode as the taxpayer and is a member of the taxpayer's household, and

(ii) the taxpayer is a citizen or national of the United States.

For purposes of this section—

(1) In general

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For purposes of this subtitle, the term “dependent” means 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.

For purposes of this section—

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For the purposes of this paragraph, the term “dependent” means an individual who is a dependent under section 152 of title 26.

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In this section, the term “dependent” has the meaning given that term in section 1072 of this title.

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The term “dependent” has the meaning given such term by section 152.

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The term “dependent” has the meaning given such term by section 152 (determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof).

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The term “dependent” has the meaning given such term in section 1072(2) of this title.

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  • 1994–200310 U.S.C. § 1490Armed Forces · Transportation of remains: certain retired members and dependents who die in military medical facilities · in this section

The term "dependent" has the meaning given such term in subparagraphs (A), (D), (E), and (I) of section 1072(2) of this title.

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The term “dependent” has the meaning given that term in section 551 of title 37.

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The term “dependent” has the meaning given the term in paragraphs (2)(A) and (4)(A)(i) of section 401(a) of title 37.

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The term “dependent” has the meaning given to it by section 152.

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  • 1994–200526 U.S.C. § 120Internal Revenue Code · Amounts received under qualified group legal services plans · for purposes of this section

The term “dependent” has the meaning given to it by section 152 (determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof).

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The term “dependent” means—

(1) a child as defined in subsection (g) of this section without regard to subparagraph (2)(B)(ii) thereof; or

(2) a wife who is a member of the same household as the miner, or is receiving regular contributions from the miner for her support, or whose husband is a miner who has been ordered by a court to contribute to her support, or who meets the requirements of section 416(b)(1) or (2) of title 42. The determination of an individual's status as the “wife” of a miner shall be made in accordance with section 416(h)(1) of title 42 as if such miner were the “insured individual” referred to therein. The term “wife” also includes a “divorced wife” as defined in section 416(d)(1) of title 42 who is receiving at least one-half of her support, as determined in accordance with regulations prescribed by the Secretary, from the miner, or is receiving substantial contributions from the miner (pursuant to a written agreement), or there is in effect a court order for substantial contributions to her support from such miner.

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The term “dependent” means—

(1) a child as defined in subsection (g) without regard to subparagraph (2)(B)(ii) thereof; or

(2) a wife who is a member of the same household as the miner, or is receiving regular contributions from the miner for her support, or whose husband is a miner who has been ordered by a court to contribute to her support, or who meets the requirements of section 416(b)(1) or (2) of title 42. The determination of an individual’s status as the “wife” of a miner shall be made in accordance with section 416(h)(1) of title 42 as if such miner were the “insured individual” referred to therein. The term “wife” also includes a “divorced wife” as defined in section 416(d)(1) of title 42 who is receiving at least one-half of her support, as determined in accordance with regulations prescribed by the Secretary, from the miner, or is receiving substantial contributions from the miner (pursuant to a written agreement), or there is in effect a court order for substantial contributions to her support from such miner.

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The term “dependent” means—

(1) a child of an eligible veteran;

(2) a dependent parent of an eligible veteran; and

(3) the spouse of an eligible veteran.

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the term “dependent” means—

(A) an individual who has not attained the age of 17 years;

(B) an individual who has attained the age of 55 years; or

(C) an individual with a developmental disability;

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The term “dependent” means a minor individual—

(A) who has not completed secondary schooling, and

(B) who is the child, stepchild, adopted child, ward, or spouse of a sponsor, or who is a resident in the household of a sponsor who stands in loco parentis to such individual and who receives one-half or more of his support from such sponsor.

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The term “dependent” means a spouse, surviving spouse, child, or dependent parent of a veteran.

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  • 2001–present38 U.S.C. § 5313BVeterans Benefits · Prohibition on providing certain benefits with respect to persons who are fugitive felons · for purposes of this section

Voluntary employees’ beneficiary associations providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents or designated beneficiaries, if no part of the net earnings of such association inures (other than through such payments) to the benefit of any private shareholder or individual. For purposes of providing for the payment of sick and accident benefits to members of such an association and their dependents, the term “dependent” shall include any individual who is a child (as defined in section 152(f)(1)) of a member who as of the end of the calendar year has not attained age 27.

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