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Completed by the employee and used by the employer to determine the amount of income tax to withhold.

A foster child is any child placed with a taxpayer by an authorized placement agency or by court order. Eligible foster children may be claimed by taxpayers for tax benefits.

A program sponsored by the IRS in partnership with participating states that allows taxpayers to file federal and state income tax returns electronically at the same time.

The federal government levies a tax on personal income. The federal income tax provides for national programs such as defense, foreign affairs, law enforcement, and interest on the national debt.

Provides benefits for retired workers and their dependents as well as for disabled workers and their dependents. Also known as the Social Security tax.

To mail or otherwise transmit to an IRS service center the taxpayer's information, in specified format, about income and tax liability.

Determines the rate at which income is taxed.

Spending and income records and items to keep for tax purposes, including paycheck stubs, statements of interest or dividends earned, and records of gifts, tips, and bonuses.

This is another term for a proportional tax.

This is another term for a proportional tax.