If another taxpayer can claim you as a dependent on their return, you can't claim any dependents on your own tax return (even if that person doesn't actually claim you).
Recent changes to IRS instructions clarified who is a "taxpayer" for purposes of this rule. Another person who would otherwise be able to claim you isn't considered a "taxpayer" if either of the following statements are true about this person:
- The other person isn't filing a tax return because they're not required to, OR
- If they are filing even though they're not required to, they're only doing so to get back money they already put toward paying taxes (like paycheck withholdings or estimated tax payments)
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