New York Codes, Rules and Regulations
Title 8 - EDUCATION DEPARTMENT
Chapter XXII - Additional Institutional Participation In The Tuition Assistance Program
Subchapter B - Tuition Assistance Program Awards For Additional Participants
Part 2408 - Tuition Assistance Program Awards
Section 2408.5 - Tax dependents

For purposes of determining the schedule under which an applicant shall be paid pursuant to Education Law, section 667, an applicant shall be considered to have tax dependents, despite not having filed an income tax return, if the applicant can demonstrate to the satisfaction of the president, that he would have had tax dependents had he filed an income tax return.