Convert an Access 2000 or Access 2002 - 2003 database to the .accdb format. To convert an Access 2000 or Access 2002 - 2003 database (.mdb) to the .accdb file format, you must first open the database by using Access 2007, Access 2010, Access 2013, or Access 2016, and then save it in the .accdb file format. Click File, and then click Open.
Report Abuse. A dependent is a person you support. An exemption is an amount of money you subtract from your income before you figure your taxes - this year the amount is $3400. You get one exemption for each dependent, plus one for yourself if you aren't a dependent of someone else.
A dependent is a person other than the taxpayer or spouse who entitles the taxpayer to claim a dependency exemption. Each dependency exemption decreases income subject to tax by the exemption amount. The exemption amount for 2014 is $3,950. A dependent may be either a Qualifying Child or a Qualifying Relative.. A. To claim a dependency exemption for a qualifying child, all of the qualifying child dependency tests must be met: 1  Dependent Taxpayer Test. 2  Joint Return Test. 3  Citizen or Resident Test.  Relationship 1  Test. Age Test.  Residency 1  Test. Support  Test.