IQ is a comparison of your test results to the results of people your own age. The average IQ is 100. If you gave 1,000 people a really hard test, your results would look like this: The higher the graph goes, the more people who have achieved that score.
Federal Student Loan Interest Deduction. A deduction is allowed for interest paid by the taxpayer, up to an annual maximum of $2,500, for a qualified education loan for both undergraduate and graduate education, subject to taxpayer income limitations. Any federal tax law changes to this deduction will not be automatically adopted.
You can claim a non-refundable tax credit for your tuition or examination fees paid for 2014 or for 1997 through 2013, provided they were not previously used to calculate a tax credit for tuition or examination fees.ou can transfer to one of the individuals below the unused portion of the tax credit, provided that the transferred portion relates to your tuition or examination fees paid for the year (see the instructions for line line 398.1 in the guide to the income tax return (TP-1.G-V):