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When Marcia was in high school, all she had to do to make an A on a test was to study the printed notes for about 20 minutes. For her first test in college, Marcia tried this same study technique and received a grade of F. After this experience, Marcia took her instructor's advice and began using the SQ4R method to read her textbook and the LISAN method for taking notes. This change in Marcia's study technique illustrates
Qualifying Relative
A designated family member or other individual who meets specific IRS criteria for dependency exemptions.
Blind
A status on tax filings that provides additional deductions or credits for individuals who are legally blind.
Joint Return
A tax return filed jointly by a married couple, combining their incomes, exemptions, and deductions.
Earned Income
Income derived from active employment and work, such as wages, salaries, tips, and professional fees.
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