Can a person who is claimed as a dependent on someone else's tax return claim a dependent on their own tax return?

A person who is claimed as a dependent on someone else's tax return cannot claim a dependent on their own tax return. This is grounded in the principle that the IRS restricts individuals who are dependents from being able to claim qualifiers, including their own dependents. When a person is claimed as a dependent, they are acknowledging that their support and living expenses are primarily met by someone else, which is a condition that also excludes them from claiming other dependents.

Claiming a dependent requires that the person must provide more than half of the dependent's support, which is not possible if that individual is already a dependent themselves. Thus, the correct answer underscores the boundaries set by tax regulations regarding the status of dependents and the responsibilities and rights that accompany such status.