Both.
While nobody can be compelled to claim a dependent, a dependent cannot claim them self if they can be claimed by another tax payer - the tax law does not allow that.
That is why there are two questions in the interview - *can* you be claimed as a dependent by another taxpayer, and *were* you (or will you) actually be claimed by that taxpayer?
In both cases the dependent will not get their own $4,505 personal exemption. If the answer to the second question is "yes" then the taxpayer claiming the dependent gets it, if the answer is "no" the exemption is lost, but the dependent is then allowed to claim certain educational credits that cannot be claimed by a dependent if they are actually claimed.
See IRS Pub 17 Personal Exemptions - Your Own Exemption
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170848
You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. If another taxpayer is entitled to claim you as a dependent, you can’t take an exemption for yourself even if the other taxpayer doesn't actually claim you as a dependent.
Both.
While nobody can be compelled to claim a dependent, a dependent cannot claim them self if they can be claimed by another tax payer - the tax law does not allow that.
That is why there are two questions in the interview - *can* you be claimed as a dependent by another taxpayer, and *were* you (or will you) actually be claimed by that taxpayer?
In both cases the dependent will not get their own $4,505 personal exemption. If the answer to the second question is "yes" then the taxpayer claiming the dependent gets it, if the answer is "no" the exemption is lost, but the dependent is then allowed to claim certain educational credits that cannot be claimed by a dependent if they are actually claimed.
See IRS Pub 17 Personal Exemptions - Your Own Exemption
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170848
You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. If another taxpayer is entitled to claim you as a dependent, you can’t take an exemption for yourself even if the other taxpayer doesn't actually claim you as a dependent.
Extending this question, it appears that if a Dependent CAN be claimed by someone else (e.g., parents), they are not eligible for the 2021 Recovery Rebate Credit. If the potential dependent answers they cannot be claimed, then they are eligible for the $1400 credit. Is the IRS trying to exclude the opportunity to claim this credit? Or, should the taxpayer substitute MAY or CAN with WILL?