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.
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.