Step 1: Understand the context.
The term "dependent" appears frequently in family law, maintenance statutes, and insurance law.
Step 2: Apply the legal definition.
A dependent is a person who relies on another for financial support and maintenance. This typically includes minor children, spouses, aged parents, or others unable to support themselves financially.
Step 3: Eliminate wrong options.
Moral support, obtaining loans, or getting tax relief are not legal grounds for dependency. The core legal meaning is financial support and maintenance.
\[ \boxed{\text{financial support and maintenance}} \]