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Head of Household
A tax filing status for unmarried taxpayers who provide more than half the cost of maintaining a home for a qualifying person.
Adoption Credit
A tax credit offered to adoptive parents to cover some of the costs associated with the legal adoption of a child.
Special Rules
Regulations or provisions that apply in specific situations, often modifying or exempting certain transactions or entities from the general rules of tax law.
AGI
The total income earned by an individual in a year minus specific deductions allowed by the tax code, recalculated for emphasis as foundational in the determination of taxable income.
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