DEPENDENT

 

dependent,n.1. One who relies on another for support; one not able to exist or sustain oneself

without the power or aid of someone else.

lawful  dependent.  1.  One  who  receives  an  allowance  or  benefits  from  the  public,  such  as

social  security.  [Cases:  Social  Security  and  Public  Welfare    4.10.  C.J.S.  Social  Security  and

Public  Welfare  §§  11,  18.]  2.  One  who  qualifies  to  receive  a  benefit  from  private  funds  as

determined within the terms of the laws governing the distribution.

legal  dependent.A  person  who  is  dependent  according  to  the  law;  a  person  who  derives

principal support from another and usu. may invoke laws to enforce that support.

partial  dependent.Workers’  compensation.  A  person  whose  partial  reliance  on  an  employee

covered under workers’-compensation law for support entitles him or her to receive death benefits

if the employee is killed on the job. [Cases: Workers’ Compensation    414–415. C.J.S. Workmen’s

Compensation § 253.]

2.Tax.  A  relative,  such  as  a  child  or  parent,  for  whom  a  taxpayer  may  claim  a  personal

exemption if the taxpayer provides more than half of the person’s support during the taxable year.

[Cases:  Internal  Revenue    3294;  Taxation    1031.1.  C.J.S.  Internal  Revenue  §§  330,  335;

Taxation § 1738–1739.] — dependent,adj. [Blacks Law 8th]