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.
to the ACTFL Proficiency Guidelines 2012. The ACTFL Proficiency Guidelines are descriptions of what individuals can do with language in terms. of speaking, writing, listening, and reading in real-world situations in a spontaneous and non-rehearsed.