In short, your parents should report the gifts to you and your spouse on gift tax returns, Form 709, for 2005. They probably will not have to pay any cash out of pocket for the gifts, but their lifetime exclusions will be applied.rom: Lisa Date: Fri, 04 Nov 2005 Do we have to pay taxes on a gift of $100,000 from my parents for our first home? Do my parents have to pay tax on it? Answer Date: Mon, 07 Nov 2005 Hello Lisa, Gifts from family members aren't taxable income for income tax reporting.
Ever since the first IQ tests emerged, attempts to classify IQ have followed. While different test publishers utilize different scoring systems, for many modern IQ tests the average (or mean) score is set at 100 with a standard deviation of 15 so that scores conform to a normal distribution curve. 68 percent of scores fall within one standard deviation of the mean (that is, between 85 and 115)
The average person's IQ is 100. On most tests, a score between 85 and 115, with the median deviation, indicates average intelligence. Even though humans have shown a pattern of rising 3 IQ points per decade, the scale is set so that the average is 100. If you enlisted in the army, you're often given an IQ test to see what you can handle and are capable of. 2  If this could be you, contact your higher-ups to gain the results. 3  If you had experience with depression or other psychological issues, your psychiatrist may have given you the test.