Responses to questions from the IRB will be reviewed within 1-2 weeks of resubmission. Remember that you may not begin any data collection until you have IRB approval. If you have any questions about your research protocol contact the IRB office at 865-974-7697.
In this tax tutorial, you will learn about dependents. 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. For 2014, the exemption amount is $3,950.
The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year. That parent is the custodial parent; the other parent is the noncustodial parent.) Who can claim the exemption and credits depends on who is the custodial parent. (By the IRS definition of custodial parent for tax purposes - this is not the same as the custody that a court might grant.). The test that the IRS uses to determine the custodial parent is where the child lived for more than 1/2 (or greater part) of the year.