Are Dependents a Tax Exemption?

"In this section under dependents, we're going to talk about a qualifying relative and the test you use here; a qualifying relative is a person who is your son, daughter, stepchild, foster child, or a descendant of any of them, for example, like a grandchild. A brother, sister, son or daughter of either of them, which would be nieces or nephews. A father, mother, ancestor or sibling of either of them, for example, an aunt or an uncle would qualify. A stepbrother, stepsister, stepfather, stepmother, step in-laws, etc. these all qualify. Then any other person, other than your spouse, who lived with you, as a member of your household, and who is not a qualifying child for any other taxpayer for 2007, and who had gross income of less than $3400 and for whom you provided over one half of their support for 2007. Then if the person does meet the conditions to be your qualifying relative, was your qualifying relative a US citizen, US national, US resident alien or a resident of Canada and Mexico, and the answer is yes, you continue on. Was the qualifying relative married, no and continue on, and could you or your spouse, if filing jointly, be claimed as a dependent on somebody else's tax return. If the answer is no, then you can claim this person as a dependent."