1
VITA Basic Test
Based on her Married Filing Separately filing status, which education benefit is Linda
eligible to claim? - ANS She does not qualify for any education benefit
R
Calvin and Betty may need to make a shared responsibility payment on their joint return
E
if they don't qualify for an exemption. - ANS True
Calvin has qualifying health insurance coverage (also known as minimum essential
H
coverage) as defined under the Affordable Care Act. - ANS True
G
Dana's most advantageous allowable filing status is: - ANS Head of Household
I
Ethan is Valerie's qualifying child for which of the following benefits? - ANS None
of the above
H
Gordon is over 65. How does that affect his tax return? - ANS It increases his
G
standard deduction
How much of Gordon's Social Security is taxable? - ANS $6,646
IN
Is it allowable for John and Marsha to each claim one qualifying child for the earned
income credit on their individual returns? - ANS No
Y
Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)? -
L
ANS No, because Will has an ITIN.
F
Justin and Jenna had a state refund of $160. Should this amount be included on their
tax return as income in 2017? - ANS No
The $25 of savings account interest is not required to be reported on the return since no
Form 1099-INT was issued. - ANS False
To compute the lifetime learning credit, which of Jenna's expenses qualify? - ANS
Tuition
Valerie cannot claim the $700 of student loan interest as an adjustment on page 1 of
Form 1040, because the loan was for Ethan's education. - ANS False
VITA Basic Test
Based on her Married Filing Separately filing status, which education benefit is Linda
eligible to claim? - ANS She does not qualify for any education benefit
R
Calvin and Betty may need to make a shared responsibility payment on their joint return
E
if they don't qualify for an exemption. - ANS True
Calvin has qualifying health insurance coverage (also known as minimum essential
H
coverage) as defined under the Affordable Care Act. - ANS True
G
Dana's most advantageous allowable filing status is: - ANS Head of Household
I
Ethan is Valerie's qualifying child for which of the following benefits? - ANS None
of the above
H
Gordon is over 65. How does that affect his tax return? - ANS It increases his
G
standard deduction
How much of Gordon's Social Security is taxable? - ANS $6,646
IN
Is it allowable for John and Marsha to each claim one qualifying child for the earned
income credit on their individual returns? - ANS No
Y
Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)? -
L
ANS No, because Will has an ITIN.
F
Justin and Jenna had a state refund of $160. Should this amount be included on their
tax return as income in 2017? - ANS No
The $25 of savings account interest is not required to be reported on the return since no
Form 1099-INT was issued. - ANS False
To compute the lifetime learning credit, which of Jenna's expenses qualify? - ANS
Tuition
Valerie cannot claim the $700 of student loan interest as an adjustment on page 1 of
Form 1040, because the loan was for Ethan's education. - ANS False
