Can I consider it a dependent?

According to Money Center - The Business Journal of Phoenix more than 11.3 percent of adult Americans were running a new business last year. According to the article:



"President Bush told a group of five women business owners Jan. 9 that last year's tax cuts 'had a significant impact on the entrepreneurial spirit of America because a lot of people who own their own small businesses pay taxes at the individual income tax rate.'"
(http://www.bizjournals.com/phoenix/moneycenter/story.html?id=2384&jst=m_mc_hl)


It would seem based on the structure of the "tax cuts" to stimulate business, that these women entrepreneurs will also need to have children to reap any tax benefit from their efforts if they are not corporations.