The word 'dependent' has many different uses: 1: a person who relies on another person for support (especially financial support); 2: (of a clause) unable to stand alone syntactically as a complete...
If you have no income how are you providing over 50% of the care for your dependent? The exemption should go to the person that is providing shelter, food and clothing for the dependent.
Do you mean a "dependent clause"? In English grammar, it is a portion of a sentence that has a subject and a predicate but cannot stand on its own as a sentence.
For example, "The man who commited...