N

"Nanny Tax"

Social Security and Medicare taxes paid for a household employee such as a child care provider.

Nonresident

A person who did not live in a particular state but worked or did business there and so must file a state income tax return.

Nontaxable

This describes income which is not subject to taxation.

Not Collectible

A label given by the IRS to taxpayers who are unable to pay their tax debt.