Dependent

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Dependent

Acceptance of a capital budgeting project contingent on the acceptance of another project.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

Dependent

An individual for whom another individual is financially responsible. For example, if a working mother has a child, the child is her dependent. Likewise, if a man is taking care of his father in his old age, the father is a dependent. One may normally receive a tax credit for dependents. See also: Child Tax Credit.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

Dependent

An individual who qualifies to be claimed as a dependent exemption on another person's income tax return.
Copyright © 2008 H&R Block. All Rights Reserved. Reproduced with permission from H&R Block Glossary
References in periodicals archive ?
The central tenet of media dependency theory is that individual media use is determined by the interrelations among society, media and audience rather than by the personal and social psychological characteristics of the individual (Ball-Rokeach, 1985).
NCP attaches Form 8332 to his tax return claiming the dependency exemption and child tax credit.
The result was the Florida Dependency Court Information System (referred to as FDCIS, or "fid-kiss"), which assembles all that information and makes it available to judges and court staff.
Over the past few years, a growing number of studies have investigated the topic of smartphone dependency (e.g., Ahn, Jun, & Kim, 2015; Chen, Chen, & Lee, 2015; Harun, Soon, Kassim, & Sulong, 2015; Lin, Chiang, & Jiang, 2015; Lin et al., 2014; Park et al., 2013; Suki & Suki, 2013; Ting, Lim, Patanmacia, Low, & Ker, 2011).
Excessive messaging is the key determinant resulting in nonsmartphone dependency among young people (Igarashi et al., 2008; Perry & Lee, 2007).
* Household Test--The child must have had the same principal place of abode as the parents for more than one-half of the taxable year in which the dependency exemption is claimed.
The results of research conducted in Pakistan indicated perceived parental rejection was negatively related with dependency in children's personality disposition (Imam 2001; Mumtaz and Imam 2008).
Andrea Ravignani, a PhD candidate at the Department of Cognitive Biology at the University of Vienna, and his colleagues looked for this "dependency detection" ability in squirrel monkeys, small arboreal primates living in Central and South America.
But if all candidate keys are taken into account (that is considered here), although there are no partial dependencies on A, we have a partial dependency B [right arrow] D on candidate key BC, implying that the relation is not in 2NF.
The report analyses age dependency ratios (in other words, the level of support to the two dependent generations - the under-15s and those 65 years of older) from the working age population (aged 15-64).
Carlebach and Uriel Fried, who were living outside the United States, claimed dependency exemption deductions, the child care credit, child tax credit, and additional child tax credit.