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.
In general, dependents are exemptions that reduce a taxpayer's taxable income. Taxpayers typically can take an exemption for each of his or her dependents. Spouses are not considered dependents from a tax perspective. To claim someone as a dependent, the dependent must be a U.S. citizen, a U.S. resident alien, a U.S. national resident, or a resident of Canada or Mexico for some part of the year. Adopted children have some special exceptions to this rule. The filer must provide Social Security numbers for all dependents.