Sarah Lee, BA and Roopal V. Kundu, MD. Dermatosis Papulosa Nigra (DPN) Dermatosis Papulosa Nigra (also known as DPN) is characterized by small brown or black spots. that are on the skin around the cheekbones and eyes. The dark spots may also be found on other. areas of the face, neck, chest, and back.
Example #1: A UCC1 states that the maximum amount of indebtedness for Tennessee. recording tax purposes is $1,500.00. Since the first $2,000.00 of indebtedness on a. financing statement is exempt, no recording tax is due.
Unearned Income Only. A child who has only unearned income must file a return if the total is more than $1,050 (2015). Example: Sadie, an 18-year-old dependent child, received $1,900 of taxable interest and dividend income during the year.She did not work during the year. She must file a tax return because she has unearned income only and her total income is more than the unearned income threshold for the year. child who has only earned income must file a return only if the total is more than the standard deduction for the year ($6,300 in 2015). Example: William, a 16-year-old dependent child, worked part time on weekends during the school year and full time during the summer. He earned $7,000 in wages.