1. Determine if you are required to file a tax return. You are required to file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico. Your marital status, age, filing method, and income all affect whether or not you are required to file taxes.
proficiency testing. proficiency testing. a program in which specimens of quality control material are periodically sent to members of a group of laboratories for analysis, with each laboratory's results compared with those of its peers. See also: proficiency samples.
Sometimes abbreviated as SW and S/W, software is a collection of instructions that enable the user to interact with a computer, its hardware, or perform tasks. Without software, most computers would be useless. For example, without your Internet browser software, you could not surf the Internet or read this page and without an operating system, the browser could not run on your computer. The picture to the right shows a Microsoft Excel box, an example of a spreadsheet software program.