For purposes of section 614 of the Tax Law, the following definitions will apply:
(b) For purposes of section 614 of the Tax Law, the following definitions will apply:
(1)Unmarried individual.#
(1) Unmarried individual. An unmarried individual is a resident individual who is not married, nor the head of a household, nor a surviving spouse, nor an individual whose Federal exemption amount is zero.
(2)Dependent individual.#
(2) Dependent individual. A dependent individual is a resident individual whose Federal exemption amount is zero.