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meaningful use attestation. Meaningful use attestation, in a health information technology (HIT) context, is a process that documents that an organization or individual has successfully demonstrated meaningful use and is successfully fulfilling the requirements for electronic health records (EHR) and related technology. Download this free guide.
BREAKING DOWN 'Material Participation Test'. There are seven tests the IRS uses to determine whether participation in a business activity is material or not. Two of the criteria that they use are the amount of time spent participating in the business activity and how much control the taxpayer has over the activity. set of criteria that determines whether a taxpayer is a material participant in a business venture. The material participation test will determine whether business income received by the taxpayer is active or passive.