Who can legally be claimed as dependents on a 1040 tax form?

The ability to claim dependents on a 1040 tax form is defined by specific criteria set by the IRS. The correct choice stipulates that a dependent can be anyone for whom the taxpayer provides at least 50% of their living expenses. This broadens the scope of who can be considered a dependent, allowing for various family members, including children, parents, siblings, and other relatives, to be eligible as long as they meet the financial support requirement.

This inclusion is significant because it reflects the IRS's guidelines, which recognize that financial support is a critical factor in determining dependency status. Dependents can also include qualifying relatives, not just immediate family members like children. Thus, claiming dependents is not limited solely to young children or spouses, but encompasses a wider range of relatives who depend on the taxpayer for living expenses.