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.
In general, dependents are exemptions that reduce a taxpayer's taxable income. Taxpayers typically can take an exemption for each of his or her dependents. Spouses are not considered dependents from a tax perspective. To claim someone as a dependent, the dependent must be a U.S. citizen, a U.S. resident alien, a U.S. national resident, or a resident of Canada or Mexico for some part of the year. Adopted children have some special exceptions to this rule. The filer must provide Social Security numbers for all dependents.