The IRS requirements for a person to be counted as a dependent on a taxpayer's return and the notion of a dependent for financial aid purposes are not the same. The term as used by the IRS is defined in Title 26, Subtitle A, Chapter 1, Subchapter B, Part V, Section 152 of the Internal Revenue Code.n 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.
Discounts: 1  A registered dietitian might recommend classes on healthful cooking, which can cost $10 or more each. 2  Some dietitians offer optional additional services, such as personalized grocery shopping and pantry stocking, that can cost $450 or more, plus the cost of groceries.
Some therapists charge by the hour and some charge by the massage. Rates vary, with a typical range being $50 to $80 an hour and $10 to $20 for a 15-minute massage. (Photo by IStock) Whether you want to offer chair massage for your employees, at a trade show booth, sporting event or party, here are some tips for hiring a massage therapist.