Dams occur as both natural and human constructed features. 1  Natural dams are created by volcanic events (lava flows and pyroclastic flows), landslides, or blockage by ice. Human constructed dams are built for water storage, generation of electrical power, and flood control.
Â§ 10-16-104.3 states that a child is considered a dependent for insurance purposes up to age 25 (even if they are not enrolled in an educational institution) as long as they are unmarried and are financially dependent or share the same permanent address as the insurance provider.
You can claim adult daycare expenses for a dependent age 13 or older or for your spouse if that person is physically or mentally unable to care for himself. You can't claim child care or adult day care expenses for someone who doesn't live with you at least half the year, and you must pay more than half the costs of maintaining your home. Sometimes divorced or separated parents enter into an agreement to allow the non-custodial parent to claim their child as a dependent on his tax return. 1  If you're not claiming your child as a dependent for this reason but he lived with you at least half the year, you may still be able to claim the child care credit. Only custodial parents can take the credit, however, because of the residency requirement.