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Evidence indicates that the Sumerians were not the first peoples in ancient Mesopotamia inasmuch as a number of Sumerian agricultural and craft terms are not Sumerian in origin.
Qualifying Relative
A dependent who does not meet the "qualifying child" criteria but qualifies for certain tax benefits by meeting specific residency, relationship, and support tests.
Qualifying Child
A dependent who meets specific IRS criteria related to age, relationship, residency, support, and filing status for potential tax benefits.
Head of Household
A tax filing status for individuals living in the U.S. who are unmarried and support a qualifying person, offering more favorable tax rates and deductions.
Adjusted Gross Income (AGI)
A measure of income calculated from your gross income and used to determine how much of your income is taxable.
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