http://www.taxprepfillmore.com/taxonomy/term/3/0 en http://www.taxprepfillmore.com/income-tax-glossary/c/citizen-or-resident-test <p>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.</p> <p><a href="http://www.taxprepfillmore.com/income-tax-glossary/c/citizen-or-resident-test" target="_blank">read more</a></p> C Tue, 12 Oct 2010 03:47:31 +0000 admin 14 at http://www.taxprepfillmore.com http://www.taxprepfillmore.com/income-tax-glossary/c/commission <p>Compensation received by an employee for services performed. Commissions are paid based on a percentage of sales made or a fixed amount per sale.</p> C Tue, 12 Oct 2010 03:47:31 +0000 admin 15 at http://www.taxprepfillmore.com http://www.taxprepfillmore.com/income-tax-glossary/c/compulsory-payroll-tax <p>An automatic tax collected from employers and employees to finance specific programs.</p> C Tue, 12 Oct 2010 03:47:31 +0000 admin 16 at http://www.taxprepfillmore.com