In order to relieve the burden of taxation, income recipients that are not taxable income at the same time as a lot of money. When the federal tax filing time, the list is subject to gradually by amounts received each time.
To alleviate the burden of tax-free to the recipient. Which is not subject to income tax at the same time a lot of money. When the time of filing taxes. But give taxpayers time to time. Gradually the amount of money received each time.