Which situation would disqualify a dependent from being claimed?

A dependent must meet certain criteria to be eligible for someone to claim them on their tax return. One of the primary criteria is the support test, which states that the taxpayer must provide more than half of the support for the individual being claimed as a dependent.

If a dependent provides more than half of their own support, it disqualifies them from being claimed as a dependent. The support test ensures that the taxpayer is maintaining a significant economic relationship with the dependent. When the dependent can support themselves to that extent, they do not meet the necessary threshold to be considered a dependent.

On the other hand, being a full-time student, living at home, or being a relative does not inherently disqualify an individual from being claimed as a dependent. Full-time students can still be dependents if the other criteria are met, such as age and support. Similarly, living at home and being a relative are often characteristics that fit within the definitions for claiming a dependent, assuming other conditions are satisfied. Therefore, the situation where a dependent provides more than half of their own support is the only scenario that definitively disqualifies them from being claimed.