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.
(Notice), clarifying some confusion over the definition of dependent created by the. Working Families Tax Relief Act of 2004 (Act). In the Notice, the IRS says it will conform. the definition of dependent under Internal Revenue Code (Code) section 106, through. regulation, to mirror the new definition of dependent under Code section 105, provided by. the Act. Code section 105 permits employer-provided group health benefits to be provided tax-free.