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.
Note how items 1 and 2 define a dependent student in terms of the IRS definition. IRS Definition of Dependent The IRS definition of a dependent requires that all five of the following dependency tests be met: Member of Household or Relationship Test.n addition, a taxpayer cannot claim a person as a dependent if the person can be claimed as a dependent on another taxpayer's return. A dependent cannot claim his or her personal exemption if another taxpayer is entitled to do so. Special circumstances: Kidnapped children.