C
Citizen or Resident Test
Assuming all other dependency tests are met, the citizen or resident test allows taxpayers to claim a dependency exemption for persons who are U.S.
Source: Understanding Taxes - Glossary - irs.gov
Commission
Compensation received by an employee for services performed. Commissions are paid based on a percentage of sales made or a fixed amount per sale.
Source: Understanding Taxes - Glossary - irs.gov
Compulsory payroll tax
An automatic tax collected from employers and employees to finance specific programs.
Source: Understanding Taxes - Glossary - irs.gov
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