Examlex
Discuss the client in a "complainant relationship".
Qualifying Person
An individual who meets the IRS criteria to be claimed as a dependent for tax purposes, such as a child or relative.
Principal Place
The primary location where a business operates or conducts its main activities.
Qualifying Widow(er)
A tax filing status available to a widowed spouse with a dependent child, offering benefits similar to the Married Filing Jointly status for two years following the year of the spouse's death.
Personal Exemption
A deduction allowed by the IRS for taxpayers, their spouses, and dependents, significantly reduced to $0 for tax years 2018 through 2025 under the Tax Cuts and Jobs Act.
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