Dependency Limitations Are Unnecessary

               The Internal Revenue Service has an extensive list of tests in order to determine whether someone can qualify as a dependent (Internal Revenue Service, 2012). The complexity of these tests deter many people from claiming those they support as dependents. For two reasons, the dependency test should simply be whether the taxpayer provides more than half of the financial support to another person. First, the dependents’ relationship to the taxpayer and whether the dependent lived with the taxpayer during the year have very little to do with determining if they are dependent upon the taxpayer. Second, the purpose of claiming dependents is to receive tax relief for financially supporting the said dependent.

                Since a taxpayer may provide financial support to anyone anywhere, the relationship and location portions of the dependency test are irrelevant. Just because someone isn’t related doesn’t mean the taxpayer can’t provide financial support. Taxpayers deserve tax assistance whether or not the person they’re helping is a relative. Similarly, taxpayers often help those who do not live with them during the year. However, since the beneficiary doesn’t live with the taxpayer, the taxpayer doesn’t get a dependency claim (IRS, 2012). Both of these situations are unfair to taxpayers willing to help others.

                When taxpayers are unable to claim beneficiaries as dependents, they forego tax credits that should be awarded them. Even dependents who are Qualifying Relatives don’t give nearly the same benefits as Qualifying Children to taxpayers (“Tax Guide,” 2014). Qualifying Relatives aren’t eligible for the child tax credit or the Earned Income Credit (EIC) like Qualifying Children are (“Difference,” 2009). Both of these credits reduce the amount of income a taxpayer must pay taxes on and can be refunded. Those who can’t qualify as either aren’t eligible for dependency, and the taxpayer gets no relief at all (IRS, 2012).

                By limiting the ways to claim a dependent, those who help others are harmed. Taxpayers should be able to claim anyone they provide significant financial support to as dependents—regardless of relationship or location. This way they can receive tax credits and refunds to continue helping others.

References

A “Qualifying Child”. (2012, August 8). Retrieved from Internal Revenue Service http://www.irs.gov

U.S. Master Tax Guide 137B Qualifying Relative Definition. (2014). Retrieved from Wolters Kluwer CCH http://intelliconnect.cch.com.dist.lib.usu.edu/scion/secure/ctx_3094608/index.jsp?cpid=WKUS-TAA-IC#page[3]

What is the difference between qualifying child and qualifying relative? (2009). Retrieved from http://answers.yahoo.com

Action-Oriented and Approachable Employees

For employees to be professional in their industry, they need to be “go-getters” and accessible (Bryant). First, employees who are constantly trying to achieve more in their work will advance farther and faster. Second, employees must be able to have all types of people approach them and communicate easily with them.

Consider walking into a business and seeing two employees. One is lounging around his or her desk chewing a wad of gum while the other is going through paperwork and typing up reports. Which employee is a customer more likely to approach? A customer would most likely approach the latter because that employee seems to have more knowledge regarding the business. Employees should be constantly working to better both themselves and the company (Sundheim).

 In addition to their action-oriented mindset, professional employees need to be approachable. If employees are not easily communicated with, they will not succeed in the workplace (Bryant). Both clients and other workers need to be able to connect with employees in order to create a professional environment. Without the professionalism created by positive communication, the workplace would not be successful.

“Go-getters” create better employees because they ultimately improve the business. Similarly, employees who can be easily approached by others create a much more professional feeling than those who aren’t. Once employees begin working their hardest to achieve the most they can and when they become better at communicating efficiently, then they will be considered professional employees. 

References

Bryant, A. (2011, March 12). Google’s quest to build a better boss. New York Times. Retrieved from http://www.nytimes.com/

Sundheim, K. (2013, April 2). Fifteen traits of the ideal employee. Forbes. Retrieved from http://www.forbes.com/