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…
Amount due Money that taxpayers must pay to the government when the total tax is greater than their total tax…
Adjusted gross income Gross income reduced by certain amounts, such as a deductible ira contribution or student loan interest
Ability to pay A concept of tax fairness that states that people with different amounts of wealth or different amounts…
A AARP American Association of Retired Persons Accrual method Accounting method that reports income when earned (not necessarily received) and…