Buderus Boiler Reviews | Consumer Ratings. Buderus Boiler Reviews - Buderus offers hot water boilers with efficiency ranges from 81.5% AFUE to 95% AFUE* for both Buderus gas fired boilers and Buderus oil fired boilers. Selected Buderus hot water boilers can also be used with PVC venting on selected hot water boiler systems.
Dependent Defined. The IRS defines a dependent as a qualifying child or a qualifying relative who you partially or fully support economically.There is a seven-part test for determining whether a child qualifies as a dependent and there is a different seven-part test for determining whether a person is a qualifying relative.
See the Support Test Form for a form you can use to determine whether you provided more than half the dependent's total support for the entire year. In addition, a taxpayer cannot claim a person as a dependent if the person can be claimed as a dependent on another taxpayer's return. A dependent cannot claim his or her personal exemption if another taxpayer is entitled to do so. Special circumstances: Kidnapped children.