Taxpayers can pay using American Express, Discover, MasterCard or Visa. Payments can typically be made via phone, the Internet or through tax preparation software. The IRS website page  Pay taxes by credit or debit card  provides details and current prices.
Taxable Dependents. A taxable dependent is a person who is eligible to be claimed as a dependent, but still earns an income. Claiming a dependent earns a taxpayer a $3,650 tax exemption, according to the IRS.
slide 1 of 3. IRS Definition of Dependent Claiming a college student on your taxes requires that they be your dependent. The IRS defines who qualifies as a dependent in IRS Publication 501 Exemptions, Standard Deduction, and Filing Information. The definition of a tax dependent is actually fairly straightforward.