Jackson Hewitt Tax Prep UPDATED ACTUAL Questions and
CORRECT Answers
To determine if an independent taxpayer is required to Filing status, age, and gross income
file a tax return, you need to know their:
The taxpayer's age is determined by... how old they are as of December 31st of that year
What is the exception to the December 31st taxpayer age The taxpayer is considered 65 on December 31st if their 65th birthday is January
determination rule? 1st of the next year
What is gross income all income the taxpayer receives that is not exempt from tax, including earned
income and unearned income
What forms of income are NOT exempt from tax money, goods, property, and services
what is considered earned income wages from a job, and money from self-employment
what is considered unearned income interest from a bank account, unemployment benefits, retirement income, and
pension
To see if a dependent taxpayer needs to file, you need to marital status, age, blindness, and income
know their...
Dependent info is entered on Form ____ 1040
, If a dependent is not eligible for a social security number individual taxpayer identification number (ITIN)
(SSN), they can apply for an...
Taxpayers apply for an ITIN by filing form ____ W-7
If an adopted dependent does not have an SSN yet, they adoption taxpayer identification number (ATIN)
can apply for an...
If the taxpayer dependent was born and died during the attach a copy of their birth certificate and enter "died" in place of the number
tax year and they did not have an identifying number...
If the taxpayer has more than four dependents... mark the checkbox in the dependents section of Form 1040 and create a
statement containing the dependents info required to complete all columns
There are two types of dependents: qualifying child and qualifying relative
A qualifying child must pass all the following tests: Relationship test, age test, residency test, support test, joint return test
A qualifying relative must pass all the following tests: Not a qualifying child test, member of household or relationship test, gross
income test, support test
What is the (qualifying child) relationship test must be child under the uniform definition of child, sibling, or descendent
(relationships established by marriage remain intact after divorce, separation, or
death)
What is the (qualifying child) age test must be under age 19 at the end of the year, a full-time student under age 24 at
the end of the year, permanently and totally disabled at any time during the year
(regardless of age), and must be younger than the taxpayer
What is the (qualifying child) residency test must have lived with the taxpayer for more than half a year (except for temporary
absences, children who were born or died during the year, kidnapped children,
children of divorced/separated parents)
What is the (qualifying child) support test child can not have provided more than half of their own support for the year. if
they have a part-time job, they can be claimed as a dependent if the parent
provides more support to the child then the child made from earned income that
year
What is the (qualifying child) joint return test dependent cant file a joint return unless the return was filed only to get a refund
of taxes withheld or estimated taxes paid
What is the (qualifying relative) not a qualifying child test can not be a taxpayer's child or child of another within the household
CORRECT Answers
To determine if an independent taxpayer is required to Filing status, age, and gross income
file a tax return, you need to know their:
The taxpayer's age is determined by... how old they are as of December 31st of that year
What is the exception to the December 31st taxpayer age The taxpayer is considered 65 on December 31st if their 65th birthday is January
determination rule? 1st of the next year
What is gross income all income the taxpayer receives that is not exempt from tax, including earned
income and unearned income
What forms of income are NOT exempt from tax money, goods, property, and services
what is considered earned income wages from a job, and money from self-employment
what is considered unearned income interest from a bank account, unemployment benefits, retirement income, and
pension
To see if a dependent taxpayer needs to file, you need to marital status, age, blindness, and income
know their...
Dependent info is entered on Form ____ 1040
, If a dependent is not eligible for a social security number individual taxpayer identification number (ITIN)
(SSN), they can apply for an...
Taxpayers apply for an ITIN by filing form ____ W-7
If an adopted dependent does not have an SSN yet, they adoption taxpayer identification number (ATIN)
can apply for an...
If the taxpayer dependent was born and died during the attach a copy of their birth certificate and enter "died" in place of the number
tax year and they did not have an identifying number...
If the taxpayer has more than four dependents... mark the checkbox in the dependents section of Form 1040 and create a
statement containing the dependents info required to complete all columns
There are two types of dependents: qualifying child and qualifying relative
A qualifying child must pass all the following tests: Relationship test, age test, residency test, support test, joint return test
A qualifying relative must pass all the following tests: Not a qualifying child test, member of household or relationship test, gross
income test, support test
What is the (qualifying child) relationship test must be child under the uniform definition of child, sibling, or descendent
(relationships established by marriage remain intact after divorce, separation, or
death)
What is the (qualifying child) age test must be under age 19 at the end of the year, a full-time student under age 24 at
the end of the year, permanently and totally disabled at any time during the year
(regardless of age), and must be younger than the taxpayer
What is the (qualifying child) residency test must have lived with the taxpayer for more than half a year (except for temporary
absences, children who were born or died during the year, kidnapped children,
children of divorced/separated parents)
What is the (qualifying child) support test child can not have provided more than half of their own support for the year. if
they have a part-time job, they can be claimed as a dependent if the parent
provides more support to the child then the child made from earned income that
year
What is the (qualifying child) joint return test dependent cant file a joint return unless the return was filed only to get a refund
of taxes withheld or estimated taxes paid
What is the (qualifying relative) not a qualifying child test can not be a taxpayer's child or child of another within the household
