front 1 When a married person files a joint return, that person can never be claimed as a dependent by another taxpayer. | back 1 False |
front 2 When a taxpayer remarries in the same year that her spouse dies, the surviving spouse cannot file a joint return with her deceased spouse in the death year, even if the new spouse files a separate return. | back 2 True |
front 3 Under the Multiple Support Agreement rules, any taxpayer who provides more than 10% of the support of another person qualifies to claim that person as a dependent. | back 3 False |
front 4 The filing requirement for a married taxpayer filing separately, who does not qualify as another taxpayer's dependent, starts when gross income exceeds the personal exemption amount for that year. | back 4 True |
front 5 A married couple filing jointly can increase their standard deduction by $4,800 if both are elderly and blind. | back 5 True |
front 6 A taxpayer's son-in-law, age 21, is a full-time student with $7,000 of gross income. If other requirements are met, the taxpayer can claim the son-in-law as a dependent under the rules for a qualifying child. | back 6 False |
front 7 A widow with a dependent child files head of household for the two years immediately after the year of the spouse's death. | back 7 False |
front 8 A 15-year-old foster child residing with a single a taxpayer for eight months of the year may qualify the taxpayer for head of household status. | back 8 True |
front 9 Abe and Tammy divorced in 2009. Abe continues to support Tammy's mother, who lives in a nursing home. Abe cannot claim his mother-in-law as a dependent because she no longer passes the relationship test. | back 9 False |
front 10 When a noncustodial parent (father) provides more than 50% of the support of his child, he is entitled to claim as a dependent. | back 10 False |
front 11 Married filing jointly and qualifying widow(er) share the same tax rates. | back 11 True |
front 12 For purposes of the child and dependent care credit, only the custodial parent can claim a child as a qualifying child. | back 12 True |
front 13 The initial child tax credit equals $1,000 for a dependent child under the age of 17. | back 13 True |
front 14 Employers are required to withhold Medicare taxes on only the first $200,000 of Medicare wages. | back 14 False |
front 15 Taxpayers with taxable income of less than $100,000 must use the Tax Table to determine their tax liability. | back 15 True |
front 16 A retirement savings contributions credit is available for a $1,000 contribution to a qualified retirement plan by a dependent whose AGI is only $10,000. | back 16 False |
front 17 The maximum annual residential energy credit is $500. | back 17 False |
front 18 A married couple cannot file Form 1040EZ. | back 18 False |
front 19 The American opportunity credit is available only for qualified higher education expenses paid during a student's first two years of college. | back 19 False |
front 20 Taxpayers eligible to claim the earned income credit can use it to reduce their tax liability and, in some cases, to create a tax refund. | back 20 True |
front 21 For purposes of claiming the earned income credit, a married child must be the taxpayer's dependent in order to claim the child as a qualifying child. | back 21 True |
front 22 A married taxpayer with $80,000 of taxable income filing married filing separately will have a larger tax liability than an unmarried taxpayer with the same taxable imcome. | back 22 True |
front 23 The tax liability on $50,000 of taxable income would be the same if computed using the tax rate schedule and the tax table. | back 23 False |
front 24 Comparing the tax on $50,000 of taxable income for each tax filing status, the filing status that produces the greatest amount of tax is married filing separately. | back 24 True |
front 25 Taxpayers with AGI in excess of $250,000 are not entitled to the child and dependent care credit. | back 25 False |