Comprehensive VITA/TCE Tax Exam Review:
Filing Status, Credits, Deductions, and 2025
Updates
1. Tamara and her ex-husband's divorce was final before December 31, 2018.How does this affect their
2019 tax returns? - ✔✔d. Tamara is allowed to deduct the alimony paid as an adjustment to income.Her
ex-husband is required to include the alimony received as income.
2. What is the most beneficial filing status allowable for Tamara? - ✔✔c. Head of Household
3. Who can Tamara claim as a qualifying child(ren) for the earned income credit? - ✔✔d. Tamara can
claim both Kimberly and Christian.
4. Who can Charlie and Samantha claim as a qualifying dependent(s) for the credit for other
dependents? - ✔✔a. Harry
5. Which credit(s) are Charlie and Samantha eligible to claim? - ✔✔c. Child tax credit, child and
dependent care credit, and credit for other dependents.
6. Which of the following statements is true? - ✔✔a. Tony is not required to file a tax return because his
gross income is below the filing requirement.
7. Gail can claim Tony on her tax return as a qualifying child for the earned income credit. - ✔✔a. True
8. Can Sandra claim Debbie as a qualifying relative on her 2019 return? - ✔✔b. No, because Debbie had
gross income of more than $4,200 during the tax year.
9. Which of the following statements is true regarding the Form 1095-A? - ✔✔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.
Filing Status, Credits, Deductions, and 2025
Updates
1. Tamara and her ex-husband's divorce was final before December 31, 2018.How does this affect their
2019 tax returns? - ✔✔d. Tamara is allowed to deduct the alimony paid as an adjustment to income.Her
ex-husband is required to include the alimony received as income.
2. What is the most beneficial filing status allowable for Tamara? - ✔✔c. Head of Household
3. Who can Tamara claim as a qualifying child(ren) for the earned income credit? - ✔✔d. Tamara can
claim both Kimberly and Christian.
4. Who can Charlie and Samantha claim as a qualifying dependent(s) for the credit for other
dependents? - ✔✔a. Harry
5. Which credit(s) are Charlie and Samantha eligible to claim? - ✔✔c. Child tax credit, child and
dependent care credit, and credit for other dependents.
6. Which of the following statements is true? - ✔✔a. Tony is not required to file a tax return because his
gross income is below the filing requirement.
7. Gail can claim Tony on her tax return as a qualifying child for the earned income credit. - ✔✔a. True
8. Can Sandra claim Debbie as a qualifying relative on her 2019 return? - ✔✔b. No, because Debbie had
gross income of more than $4,200 during the tax year.
9. Which of the following statements is true regarding the Form 1095-A? - ✔✔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.
