1
VITA Advanced Exam
1. Tamara and her ex-husband's divorce was final before December 31, 2018.How does
this affect their 2019 tax returns? - ANS d. Tamara is allowed to deduct the
R
alimony paid as an adjustment to income.Her ex-husband is required to include the
alimony received as income.
E
2.What is the most beneficial filing status allowable for Tamara? - ANS c. Head of
Household
H
3.Who can Tamara claim as a qualifying child(ren) for the earned income credit? -
G
ANS d. Tamara can claim both Kimberly and Christian.
I
4. Who can Charlie and Samantha claim as a qualifying dependent(s) for the credit for
other dependents? - ANS a. Harry
H
5. Which credit(s) are Charlie and Samantha eligible to claim? - ANS c. Child tax
G
credit, child and dependent care credit, and credit for other dependents.
6. Which of the following statements is true? - ANS a. Tony is not required to file a
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tax return because his gross income is below the filing requirement.
I
7. Gail can claim Tony on her tax return as a qualifying child for the earned income
credit. - ANS a. True
LY
8. Can Sandra claim Debbie as a qualifying relative on her 2019 return? - ANS b.
No, because Debbie had gross income of more than $4,200 during the tax year.
F
9. Which of the following statements is true regarding the Form 1095-A? - ANS d.
Sandra and Debbie have a shared policy.Information on the Form 1095-A must be
allocated between their two tax returns.Both of their returns are out of scope.
10.Archie can claim total deductible medical expenses that exceed 7.5% of his adjusted
gross income. - ANS b. False
11.What is the total amount of state income and real estate taxes deductible on Archie's
Form 1040, Schedule A? - ANS c. $10,000
VITA Advanced Exam
1. Tamara and her ex-husband's divorce was final before December 31, 2018.How does
this affect their 2019 tax returns? - ANS d. Tamara is allowed to deduct the
R
alimony paid as an adjustment to income.Her ex-husband is required to include the
alimony received as income.
E
2.What is the most beneficial filing status allowable for Tamara? - ANS c. Head of
Household
H
3.Who can Tamara claim as a qualifying child(ren) for the earned income credit? -
G
ANS d. Tamara can claim both Kimberly and Christian.
I
4. Who can Charlie and Samantha claim as a qualifying dependent(s) for the credit for
other dependents? - ANS a. Harry
H
5. Which credit(s) are Charlie and Samantha eligible to claim? - ANS c. Child tax
G
credit, child and dependent care credit, and credit for other dependents.
6. Which of the following statements is true? - ANS a. Tony is not required to file a
N
tax return because his gross income is below the filing requirement.
I
7. Gail can claim Tony on her tax return as a qualifying child for the earned income
credit. - ANS a. True
LY
8. Can Sandra claim Debbie as a qualifying relative on her 2019 return? - ANS b.
No, because Debbie had gross income of more than $4,200 during the tax year.
F
9. Which of the following statements is true regarding the Form 1095-A? - ANS d.
Sandra and Debbie have a shared policy.Information on the Form 1095-A must be
allocated between their two tax returns.Both of their returns are out of scope.
10.Archie can claim total deductible medical expenses that exceed 7.5% of his adjusted
gross income. - ANS b. False
11.What is the total amount of state income and real estate taxes deductible on Archie's
Form 1040, Schedule A? - ANS c. $10,000
