Examlex
What offers a pay-per-use revenue model similar to a metered service such as gas or electricity?
Dependent Taxpayer Test
Criteria used to determine if a taxpayer can be claimed as a dependent on someone else's tax return, affecting exemptions and credits.
Support Test
Criteria used by the IRS to determine if an individual can claim another person as a dependent based on financial support provided.
Qualifying Child
A dependent who meets certain IRS criteria related to relationship, age, residency, and support, allowing the taxpayer to claim various tax benefits.
Taxpayer's Spouse
The individual married to the taxpayer, who can be included on a joint tax return, affecting deductions, credits, and taxable income.
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