Examlex
Once a tornado is spotted, either visually or on a radar screen, a tornado ____ is issued by the local National Weather Service (NWS) office.
Qualifying Relative
A term used in tax law to describe someone who doesn’t have to live with the taxpayer all year but must meet certain financial support and income criteria to be claimed as a dependent.
Gross Income Test
A requirement for determining if someone can be claimed as a dependent, based on their income level.
Specific Tests
Refer to criteria or conditions applied to determine eligibility or compliance in various contexts, such as tax law or regulations.
Qualifying Child
A dependent of a taxpayer that meets specific IRS criteria related to relationship, age, residence, and support for eligibility for certain tax benefits.
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