14. what is a dependent? include 2 - 3 common criteria to determine if someone can be claimed as a dependent.

Brief Explanations:

A dependent is a person who relies on another for financial support. Common criteria include being a qualifying child (under a certain age, living with the taxpayer for a significant part of the year, etc.) or a qualifying relative (having a certain level of financial support from the taxpayer, meeting relationship or residency - like requirements).

Answer:

A dependent is a person relying on another for financial support. Common criteria: qualifying child (e.g., under a certain age, living with taxpayer for a significant part of the year); qualifying relative (e.g., receiving a certain level of financial support from taxpayer, meeting relationship or residency - like requirements).