@jbmandy013
Yeah..effectively active, as they get a DFAS W-2 too. I seem to recall that a cadet is considered E-4 or E-5, exact is not too important. Not considered an officer until they actually graduate.
Also, NOT a dependent in the last three years at WP. During the Plebe year, it is sometimes possible that a Cadet might be a dependent, but most often the Cadet is not a dependent. See the "TAX Tips for Parents" link to a PDF at the following web page (down in the Financial Guidance section).....that PDF also includes tips for Cadets:
Information for Parents | United States Military Academy West Point (usma.edu)