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.
What is a 'Dependent'. A dependent is an individual whom a taxpayer can claim for credits and/or exemptions. A dependent is an individual, such as a qualifying child, whom a taxpayer can claim on his or her federal and some state income tax returns. Taxpayers can reduce their taxable income by claiming deductions, which can result in a decrease in tax liabilities and an increase in the amount of a refund.