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deductions, certain credits, adjustments to income, or two-earner/two-job situations Complete all worksheets that apply However, you may claim fewer (or zero) allowances Head of household Generally, you may claim head of household filing status on your tax return only if you are unmarried and pay more than 50% of the costs of keeping up a home for yourself and your dependent(s) or other qualifying individuals See line E below Tax credits You can take projected tax credits into account in figuring your allowable number of withholding allowances Credits for child or dependent care expenses and the child tax credit may be claimed using the Personal Allowances Worksheet below See Pub 919, How Do I Adjust My Tax Withholding for information on converting your other credits into withholding allowances Nonwage income If you have a large amount of nonwage income, such as interest or dividends, consider making estimated tax payments using

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Security for Wireless Ad Hoc Networks, by Farooq Anjum and Petros Mouchtaris Copyright # 2007 John Wiley & Sons, Inc

Enter 1 for yourself if no one else can claim you as a dependent You are single and have only one job; or Enter 1 if: You are married, have only one job, and your spouse does not work; or Your wages from a second job or your spouse s wages (or the total of both) are $1,000 or less

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In contrast to a paper-and-pencil test process, understanding procedural fairness when an Internet-based test is used probably calls for an additional variable, namely, perceived technical problems As is widely known, use of the Internet is fraught with a myriad of technical problems, such as crashes, slow speeds, and links that no longer exist Such technical problems are probably best categorized as procedural issues, as they affect test administration processes, but not necessarily the outcomes The only study that I am aware of that considered this variable is that by Harris, Van Hoye, and Lievens (2003; discussed below in greater deal), in which the item most highly correlated with reluctance to submit employment-related information over the Internet was the belief that taking a test over the Internet could put one at a disadvantage due to technical problems (eg crashes) I urge researchers to develop and include measures of perceived technical problems, along with other procedural justice measures, to better understand examinee reactions to Internet-based testing systems Another important consideration may be feedback on test results While everyone knows that it takes a while to mark paper-and-pencil tests, it is widely assumed that tests can be quickly, if not instantly, scored over the Internet There may therefore be an expectation that results should be known much quicker over the Internet Finally, there are a number of additional features of Internet-based testing that might be best included under procedural issues, particularly in comparison with traditional (ie paper-and-pencil) systems First, Bringsjord (2001) discussed how the type of item on the GRE encouraged working out problems on scrap paper The fact that the computer-based version made this type of problem-solving more complicated may account for the negative perceptions that examinees had of this process Thus, if there is a need for paper-andpencil problem-solving tactics, the use of Internet-based testing may complicate these efforts and produce negative reactions Second, an internet-based test may incorporate a computerized-adaptive model, in which case there are likely to be far fewer items presented to each candidate As a result, above average test-takers will quickly be led to items that they have dif culty completing Thus, compared with traditional systems where average or above average test-takers were able to correctly answer many more items, the same examinees may perceive they have done much less well and express negative reactions Third, reading information from a computer screen may make it more dif cult to take an examination and may lead to negative reactions (Pomplun et al, 2002) This explanation might be particularly true for test-takers who are not familiar and comfortable with computer screens Fourth, use of a mouse click to record one s answer may be faster than marking correct answers with a pencil on a computer-scan sheet (Pomplun et al, 2002) Again, however, examinees who are not accustomed to using a mouse may nd it more awkward and dif cult to record answers this way Fifth, if the Internet-based testing system does not allow one to return, or change answers, to previous items, some examinees may become frustrated by.

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