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.
If the employee enrolls in graduate courses, he/she will be subject to income taxes on the value of the tuition remission, if in excess of $5,250 in a calendar year. Graduate tuition remission for eligible dependents and a domestic partner is taxable regardless of the value.