What is the term for a person, other than the taxpayer or the taxpayer's spouse, for whom an exemption can be claimed?

The correct term for a person, other than the taxpayer or the taxpayer's spouse, for whom an exemption can be claimed is "Dependent." In tax terminology, a dependent generally refers to a qualifying child or a qualifying relative who meets specific criteria set by the IRS. These criteria often include factors such as the dependent's relationship to the taxpayer, their residency status, their age, and their income level.

When a taxpayer claims someone as a dependent, it typically allows for various tax benefits, including exemptions from taxable income, eligibility for certain tax deductions, and credits. Such benefits can significantly impact a taxpayer's overall tax liability by lowering their taxable income or increasing their refund potential.

Understanding what constitutes a dependent is crucial for accurately preparing tax returns and ensuring that taxpayers maximize their eligible tax benefits.