Dependency Exemption Amount that taxpayers can claim for a "qualifying child" or "qualifying relative". Each exemption reduces the income subject…
Compulsory Payroll Tax An automatic tax collected from employers and employees to finance specific programs.
Commission Compensation received by an employee for services performed. Commissions are paid based on a percentage of sales made or…
Citizen or Resident Test Assuming all other dependency tests are met, the citizen or resident test allows taxpayers to claim…
Benefits Received A concept of tax fairness that states that people should pay taxes in proportion to the benefits they…
Authorized IRS e-file Provider A business authorized by the IRS to participate in the IRS e-file Program. The business may…