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.
The IRS defines a dependent as a Qualifying Child or Qualifying Relative for whom you can claim a tax exemption. In most cases, a child can be claimed as a dependent in the year they were born. You can only claim one exemption for each dependent.