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.
Definition of proficiency. 1  1 : advancement in knowledge or skill : progress. 2  2 : the quality or state of being proficient.