In short, your parents should report the gifts to you and your spouse on gift tax returns, Form 709, for 2005. They probably will not have to pay any cash out of pocket for the gifts, but their lifetime exclusions will be applied.rom: Lisa Date: Fri, 04 Nov 2005 Do we have to pay taxes on a gift of $100,000 from my parents for our first home? Do my parents have to pay tax on it? Answer Date: Mon, 07 Nov 2005 Hello Lisa, Gifts from family members aren't taxable income for income tax reporting.
Ever since the first IQ tests emerged, attempts to classify IQ have followed. While different test publishers utilize different scoring systems, for many modern IQ tests the average (or mean) score is set at 100 with a standard deviation of 15 so that scores conform to a normal distribution curve. 68 percent of scores fall within one standard deviation of the mean (that is, between 85 and 115)
A Breakdown of IQ Scores. The average score on an IQ test is 100. Sixty-eight percent of IQ scores fall within one standard deviation of the mean. That means that the majority of people have an IQ score between 85 and 115. 1 to 24: Profound mental disability; 25 to 39: Severe mental disability; 40 to 54: Moderate mental disability