Examlex
Describe the characteristics of entitlement programs. How are entitlements different from discretionary spending?
Dependent Children
Children who rely on their parents or guardians for financial support and may qualify the supporter for certain tax benefits.
Married Filing Separately
A tax filing status for married couples who choose to file their tax returns separately, which can affect deductions and tax rates.
Personal Exemptions
Deductions taxpayers could claim for themselves and dependents, significantly reduced under the Tax Cuts and Jobs Act of 2017.
Taxpayer and Spouse
The term used to refer to individuals filing a joint tax return, typically a married couple.
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