1
VITA
-Ava is 43, divorced, and earned $38,000 in wages.
-Ava's 20-year-old son, David, is unmarried and a full-time student working towards a
R
degree in Business Administration. David lives on campus during the school year and
spent the summer at home with his mother.
E
-David does not have a felony drug conviction.
-Ava paid $4,000 of David's tuition that was not covered by his scholarship.
-Ava provided more than half of her son's support and all the cost of his room and board
H
on campus.
-David's only income was $3,800 in wages.
G
-Ava and David are U.S. citizens and have valid Social Security numbers.
I
3. Ava cannot claim her son for the earned income credit because he did not live with
her for more than half the year and does not meet the residency test. - ANS
False, attendance at school is considered a temporary absence and this time is counted
H
as time that her child lived with her
G
-Ava is 43, divorced, and earned $38,000 in wages.
-Ava's 20-year-old son, David, is unmarried and a full-time student working towards a
degree in Business Administration. David lives on campus during the school year and
N
spent the summer at home with his mother.
I
-David does not have a felony drug conviction.
Ava paid $4,000 of David's tuition that was not covered by his scholarship.
-Ava provided more than half of her son's support and all the cost of his room and board
Y
on campus.
L
-David's only income was $3,800 in wages.
-Ava and David are U.S. citizens and have valid Social Security numbers.
F
4. David is Ava's qualifying person for which of the following? (Select all that apply) -
ANS A. Head of household
B. Credit for other dependents
C. Education credit
-Christopher and his wife Amanda have lived in the United States since 2012 and have
Individual Taxpayer Identification Numbers (ITINs).
-Christopher is 45 and Amanda is 40. They have been married since 2000. They both
worked in 2018 and their combined wages for the year were $40,000.
-They have one child, Jennifer, who is 3 years old and lived with them all year. Jennifer
is a U.S. citizen and has a valid Social Security number.
, 2
-In order for them to work, they paid $5,000 in daycare for Jennifer. The statement from
the daycare provider includes the provider's name, address, valid Employer
Identification Number, and the amount paid for Jennifer's care.
-Christopher and Amanda provided all the support for Jennifer and all the costs of
keeping up their home.
7. Can Christopher and Amanda claim Jennifer as a qualifying child for the earned
income credit (EIC)? - ANS C. No, because Christopher and Amanda both have
R
ITNs
E
-Christopher and his wife Amanda have lived in the United States since 2012 and have
Individual Taxpayer Identification Numbers (ITINs).
H
-Christopher is 45 and Amanda is 40. They have been married since 2000. They both
worked in 2018 and their combined wages for the year were $40,000.
G
-They have one child, Jennifer, who is 3 years old and lived with them all year. Jennifer
is a U.S. citizen and has a valid Social Security number.
I
-In order for them to work, they paid $5,000 in daycare for Jennifer. The statement from
the daycare provider includes the provider's name, address, valid Employer
H
Identification Number, and the amount paid for Jennifer's care.
-Christopher and Amanda provided all the support for Jennifer and all the costs of
G
keeping up their home.
8. Which credits can Christopher and Amanda claim on their tax return? - ANS D.
Both A and B
IN
-Ellen is 62. During the interview, she mentions that she always filed a joint return with
her husband who died in 2014.
-Ellen has not remarried and she pays all the cost of keeping up her home. She earned
Y
$28,500 in wages for 2018.
L
-Ellen provides all the support for her two grandchildren who lived with her all year.
Tricia is 12 years old and Evan is 16 years old.
F
-She does not have enough deductions to itemize.
-Her income tax before credits is $1,050.
-Ellen, Tricia, and Evan are all U.S. citizens with valid Social Security numbers.
5. What is the amount of Ellen's standard deduction? - ANS $18,000
-Ellen is 62. During the interview, she mentions that she always filed a joint return with
her husband who died in 2014.
-Ellen has not remarried and she pays all the cost of keeping up her home. She earned
$28,500 in wages for 2018.
-Ellen provides all the support for her two grandchildren who lived with her all year.
Tricia is 12 years old and Evan is 16 years old.
VITA
-Ava is 43, divorced, and earned $38,000 in wages.
-Ava's 20-year-old son, David, is unmarried and a full-time student working towards a
R
degree in Business Administration. David lives on campus during the school year and
spent the summer at home with his mother.
E
-David does not have a felony drug conviction.
-Ava paid $4,000 of David's tuition that was not covered by his scholarship.
-Ava provided more than half of her son's support and all the cost of his room and board
H
on campus.
-David's only income was $3,800 in wages.
G
-Ava and David are U.S. citizens and have valid Social Security numbers.
I
3. Ava cannot claim her son for the earned income credit because he did not live with
her for more than half the year and does not meet the residency test. - ANS
False, attendance at school is considered a temporary absence and this time is counted
H
as time that her child lived with her
G
-Ava is 43, divorced, and earned $38,000 in wages.
-Ava's 20-year-old son, David, is unmarried and a full-time student working towards a
degree in Business Administration. David lives on campus during the school year and
N
spent the summer at home with his mother.
I
-David does not have a felony drug conviction.
Ava paid $4,000 of David's tuition that was not covered by his scholarship.
-Ava provided more than half of her son's support and all the cost of his room and board
Y
on campus.
L
-David's only income was $3,800 in wages.
-Ava and David are U.S. citizens and have valid Social Security numbers.
F
4. David is Ava's qualifying person for which of the following? (Select all that apply) -
ANS A. Head of household
B. Credit for other dependents
C. Education credit
-Christopher and his wife Amanda have lived in the United States since 2012 and have
Individual Taxpayer Identification Numbers (ITINs).
-Christopher is 45 and Amanda is 40. They have been married since 2000. They both
worked in 2018 and their combined wages for the year were $40,000.
-They have one child, Jennifer, who is 3 years old and lived with them all year. Jennifer
is a U.S. citizen and has a valid Social Security number.
, 2
-In order for them to work, they paid $5,000 in daycare for Jennifer. The statement from
the daycare provider includes the provider's name, address, valid Employer
Identification Number, and the amount paid for Jennifer's care.
-Christopher and Amanda provided all the support for Jennifer and all the costs of
keeping up their home.
7. Can Christopher and Amanda claim Jennifer as a qualifying child for the earned
income credit (EIC)? - ANS C. No, because Christopher and Amanda both have
R
ITNs
E
-Christopher and his wife Amanda have lived in the United States since 2012 and have
Individual Taxpayer Identification Numbers (ITINs).
H
-Christopher is 45 and Amanda is 40. They have been married since 2000. They both
worked in 2018 and their combined wages for the year were $40,000.
G
-They have one child, Jennifer, who is 3 years old and lived with them all year. Jennifer
is a U.S. citizen and has a valid Social Security number.
I
-In order for them to work, they paid $5,000 in daycare for Jennifer. The statement from
the daycare provider includes the provider's name, address, valid Employer
H
Identification Number, and the amount paid for Jennifer's care.
-Christopher and Amanda provided all the support for Jennifer and all the costs of
G
keeping up their home.
8. Which credits can Christopher and Amanda claim on their tax return? - ANS D.
Both A and B
IN
-Ellen is 62. During the interview, she mentions that she always filed a joint return with
her husband who died in 2014.
-Ellen has not remarried and she pays all the cost of keeping up her home. She earned
Y
$28,500 in wages for 2018.
L
-Ellen provides all the support for her two grandchildren who lived with her all year.
Tricia is 12 years old and Evan is 16 years old.
F
-She does not have enough deductions to itemize.
-Her income tax before credits is $1,050.
-Ellen, Tricia, and Evan are all U.S. citizens with valid Social Security numbers.
5. What is the amount of Ellen's standard deduction? - ANS $18,000
-Ellen is 62. During the interview, she mentions that she always filed a joint return with
her husband who died in 2014.
-Ellen has not remarried and she pays all the cost of keeping up her home. She earned
$28,500 in wages for 2018.
-Ellen provides all the support for her two grandchildren who lived with her all year.
Tricia is 12 years old and Evan is 16 years old.
