Which of these can be claimed for individuals or any eligible dependents?

Answer;
Exemptions.
 
Explanation;
An individual may claim, under certain circumstances, the amount if an eligible dependent (equivalent to a spouse) tax credit for a dependent child or other dependent relatives. Individuals who rely on you for support and reside in your house generally qualify for dependent tax exemptions. However, there are situations when a child's exemption status is more complicated.

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