Hotel is new. Do not choose the cheapest rooms, try polulux (cost - 3200 rub per night). It has two rooms and looks really good. Breakfast is in the next building. Quite large (porridge, sandwich, dessert). Location is good. Walking distance - two nice churches, river and Ugol (the best restaurant in Kovrov). Staff is friendly.
The IRS definition of a dependent is: a Qualifying Child or Qualifying Relative for whom you can claim a tax exemption. What Are the IRS Dependent Rules? If someone is your Qualifying Child or Qualifying Relative, then you can claim a tax exemption for them, and you may qualify for additional tax benefits.
A dependent of a member of the Armed Forces on active duty as described above is the member's spouse, the member's child under the age of eighteen years old, or an individual for whom the member provided more than one-half of his/her financial support for 180 days immediately preceding today's date.