Examlex
The IMA is the professional association for management accountants.
Head of Household
A tax filing status for unmarried individuals who provide more than half of the financial support for a household and have a qualifying dependent.
Qualifying Person
An individual who meets the IRS criteria to be claimed as a dependent for tax purposes, such as a child or relative.
Principal Place
The primary location where a business operates or conducts its main activities.
Qualifying Widow(er)
A tax filing status available to a widowed spouse with a dependent child, offering benefits similar to the Married Filing Jointly status for two years following the year of the spouse's death.
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