Can You Put Those Idlers to Work as Dependents? : Deductions: Figuring out whether you’re entitled to an exemption is complex but worthwhile.

Beset with freeloaders? It’s time to determine whether the people who live in your house--or who live elsewhere but rely on you for support--are burdens or possible tax deductions.

If they’re dependents, they could be valuable at tax time. Consider:

* Taxpayers can claim a $2,450 personal exemption for each dependent.

* Single people who have dependents may be considered “heads of household” for tax purposes, which boosts the standard deduction to $5,600 from $3,800.

* Widows or widowers with dependents can file a joint return for two years after the death of a spouse.

* The most lucrative tax breaks for low-income individuals are reserved for those with dependents.

What is a dependent? Who is a dependent? And if this dependent has multiple sources of support, how do you determine whether he or she is your dependent?

It’s not as simple as it may seem.

Generally speaking, a dependent is a relative--a parent, sibling, child or grandchild--who lives with you most of the year. However, if you support an elderly parent who is in a nursing home, the parent may also be a dependent. Non-relatives can be dependents if you support them and they live with you all year.

Divorced parents can negotiate who claims the personal exemptions for the couple’s dependents--that’s tax talk for “children.” But only the custodial parent can claim a dependent for the purpose of the earned income tax credit.

Adults can be claimed as dependents only if their income is below set thresholds or if they are disabled or in school.