Horning's Accounting & Tax Service
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Horning's Accounting & Tax Service
The Practice was started in 1977 in Anchorage, Alaska. David's family moved to Alaska in 1961. He was born in 1949, graduated from High School in 1968 and shipped out to sea with the National Oceanographic and Atmospheric Administration (NOAH). A year later he was requested to join the military and chose to volunteer in the Army as Central Telephone Communications Specialist.

After serving 18 months in Vietnam he chose to leave the service after 3 years in 1972. He began attending University of Alaska Anchorage in 1973 and in 1977 received Degrees in Accounting and Business Administration. He went to work for the Internal Revenue Service in late 1975 as an office auditor and stayed with them until early 1977 when he was offered a chance to take over an existing Accounting firm that the president was retiring from.

Shortly after joining the firm David uncovered large scale embezzelment in the firm by the existing President and notified the Stockholders who immediately fired the President and requested David take over the firm.
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To be claimed as your dependent, your child must meet the qualifying child test or the qualifying relative test.
To meet the qualifying child test, your child must be younger than you and, as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old.
There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.
How much does an unmarried dependent student have to make before he or she has to file an income tax return?.
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