By Pat Southern. Last updated 2011-03-29. Of the many men who led Rome, only a handful can truly be said to have profoundly and fundamentally shaped the empire's structure and direction. This gallery introduces six of the most important Roman emperors.
Tax Liability. The amount of total tax due the IRS after any credits and before taking into account any advance payments (withholding, estimated payments, etc.) made by the taxpayer.
A taxpayer with too little income to have tax liability will not benefit from the deduction. In tax year 2015, a typical married couple with two dependents would need to have $28,600 of gross income before owing any state income tax. The credit, in contrast, directly reduces tax liability and is fully refundable.