Individual Income Tax Overview and Exemptions and Filing Status

Chapter 04

Individual Income Tax Overview, Exemptions, and Filing Status

1.

The income tax base for an individual tax return is: 

A. 

Realized income from whatever source derived.

B. 

Gross income.

C. 

Adjusted gross income.

D. 

Adjusted gross income minus from AGI deductions.

2.

Which of the following series of inequalities is generally most accurate? 

A. 

Gross income ≥ adjusted gross income ≥ taxable income

B. 

Adjusted gross income ≥ gross income ≥ taxable income

C. 

Adjusted gross income ≥ taxable income ≥ gross income

D. 

Gross income ≥ taxable income ≥ adjusted gross income

3.

Which of the following statements regarding realized income is true? 

A. 

Taxpayers need not include realized income in gross income unless a specific provision of the tax code requires them to do so.

B. 

Realized income requires some type of transaction or exchange with a second party.

C. 

Once income is realized it may not be excluded from gross income.

D. 

None of these statements is true.

4.

Which of the following statements regarding exclusions and/or deferrals is false

A. 

Exclusions are favorable because taxpayers never pay tax on income that is excluded.

B. 

Interest income from municipal bonds is excluded from gross income.

C. 

Deferrals are income items taxpayers realize in one year but include in gross income in a subsequent year.

D. 

An income item need not be realized in order to qualify as an exclusion item.

5.

Sally received $50,000 of compensation from her employer and she received $400 of interest from a corporate bond. What is the amount of Sally's gross income from these items? 

A. 

$0.

B. 

$400.

C. 

$50,000.

D. 

$50,400.

6.

Lebron received $50,000 of compensation from his employer and he received $400 of interest from a municipal bond. What is the amount of Lebron's gross income from these items? 

A. 

$0.

B. 

$400.

C. 

$50,000.

D. 

$50,400.

7.

Joanna received $60,000 compensation from her employer, the value of her stock in ABC company appreciated by $5,000 during the year (but she did not sell any of the stock), she received $30,000 of life insurance proceeds from the death of her husband. What is the amount of Joanna's gross income from these items? 

A. 

$60,000.

B. 

$65,000.

C. 

$95,000.

D. 

$90,000.

8.

Which of the following statements regarding tax deductions is false? 

A. 

Taxpayers are not entitled to any deductions unless specific provisions in the tax code allow the deductions.

B. 

Deductions can be labeled as deductions above the line or deductions below the line.

C. 

From AGI deductions tend to be associated with business activities while for AGI deductions tend to be associated with personal activities.

D. 

The standard deduction is a from AGI deduction.

9.

Which of the following statements regarding for AGI tax deductions is true? 

A. 

Taxpayers subtract for AGI deductions from gross income to determine AGI.

B. 

A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's standard deduction amount.

C. 

A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's deductible exemption amounts.

D. 

A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's itemized deductions.

10.

All of the following are for AGI deductions except: 

A. 

Moving expenses.

B. 

Rental and royalty expenses.

C. 

Business expenses for a self-employed taxpayer.

D. 

Charitable contributions.

11.

Which of the following is NOT a from AGI deduction? 

A. 

Standard deduction.

B. 

Itemized deduction.

C. 

Personal exemption.

D. 

None of these. All of these are from AGI deductions.

12.

Which of the following is not an itemized deduction? 

A. 

Alimony paid.

B. 

Medical expenses.

C. 

Personal property taxes paid on a personal use automobile.

D. 

Charitable contributions.

13.

Which of the following shows the correct relationship among standard deduction amounts for the respective filing statuses? 

A. 

Single > Head of Household > Married Filing Jointly

B. 

Married Filing Jointly > Married Filing Separately > Head of Household

C. 

Married Filing Jointly > Head of Household > Single

D. 

Head of Household > Married Filing Separately > Married Filing Jointly

14.

Which of the following statements regarding exemptions is correct? 

A. 

Personal exemptions are more valuable than dependency exemptions.

B. 

Taxpayers filing a married filing joint return are limited to two exemptions on their tax returns.

C. 

Exemption amounts are considered to be for AGI deductions.

D. 

Taxpayers subtract exemption deductions from adjusted gross income in determining taxable income.

15.

Which of the following types of income are not considered ordinary income? 

A. 

Compensation income.

B. 

Net long-term capital gains (in excess of short-term capital losses).

C. 

Qualified dividend income.

D. 

Both compensation income and qualified dividend income.

E. 

Both net long-term capital gains (in excess of short-term capital losses) and qualified dividend income.

16.

All of the following represents a type or character of income except: 

A. 

Tax exempt.

B. 

Capital.

C. 

Qualified dividend.

D. 

Normal.

17.

Which of the following statements is true?  

A. 

Income character determines the tax year in which the income is taxed.

B. 

Income character depends on the taxpayer's filing status.

C. 

Qualified dividend income is taxed at a lower rate than the same amount of ordinary income.

D. 

A taxpayer selling a capital asset at a gain recognizes ordinary income.

18.

Which of the following statements regarding tax credits is true? 

A. 

Tax credits reduce taxable income dollar for dollar.

B. 

Tax credits provide a greater tax benefit the greater the taxpayer's marginal tax rate.

C. 

Tax credits reduce taxes payable dollar for dollar.

D. 

None of these statements is true.

19.

Jamison's gross tax liability is $7,000. Jamison had $2,000 of available credits and he had $4,000 of taxes withheld by his employer. What is Jamison's taxes due (or taxes refunded) with his tax return? 

A. 

$5,000 taxes due.

B. 

$1,000 taxes due.

C. 

$1,000 tax refund.

D. 

$3,000 taxes due.

20.

Madison's gross tax liability is $9,000. Madison had $3,000 of tax credits available and she had $8,000 of taxes withheld by her employer. What is Madison's taxes due (or taxes refunded) with her tax return? 

A. 

$0 taxes due and $0 tax refund.

B. 

$6,000 taxes due.

C. 

$2,000 tax refund.

D. 

$1,000 taxes due.

21.

Which of the following statements regarding personal and dependency exemptions is false

A. 

A married couple filing jointly may claim two personal exemptions.

B. 

To qualify as a dependent of another, an individual must be a resident of the United States.

C. 

An individual who qualifies as a dependent of another taxpayer may not claim a personal exemption.

D. 

An individual cannot qualify as a dependent of another as a qualifying relative taxpayer if the individual's gross income exceeds the exemption amount.

22.

Which of the following statements regarding personal and dependency exemptions is true

A. 

To qualify as a dependent of another, an individual must be a resident of the United States.

B. 

To qualify as a dependent of another, an individual may not file a joint return with the individual's spouse under any circumstance.

C. 

To qualify as a dependent of another, an individual must have a family relationship with the other person.

D. 

To qualify as a dependent of another, an individual must be either a qualifying child or a qualifying relative of the other person.

23.

All of the following are tests for determining qualifying child status except the _____.  

A. 

gross income test

B. 

age test

C. 

support test

D. 

residence test

24.

Which of the following relationships does NOT pass the relationship test for a qualifying child? 

A. 

Stepsister's daughter.

B. 

Half-brother.

C. 

Cousin.

D. 

Stepsister.

25.

Anna is a 21-year-old full-time college student (she plans on returning home at the end of the school year). Her total support for the year was $34,000 (including $8,000 of tuition). Anna covered $12,000 of her support costs out of her own pocket (from savings, she did not work) and she received an $8,000 scholarship that covered all of her tuition costs. Which of the following statements regarding who is allowed to claim Anna as an exemption is true? 

A. 

Even if Anna's parents provided the remaining $14,000 of support for Anna ($34,000 minus $12,000 minus $8,000), they would not be able to claim her as a dependent.

B. 

Even if Anna's grandparents provided the remaining $14,000 of support for Anna ($34,000 minus $12,000 minus $8,000) they would not be able to claim her as a dependent.

C. 

Because she provided more than half her own support, Anna may claim a personal exemption for herself.

D. 

None of these statements is true.

26.

Charlotte is the Lucas family's 22-year-old daughter. She is a full-time student at an out-of-state university but plans to return home when the school year ends. During the year, Charlotte earned $4,000 of income working part-time. Her support totaled $30,000 for the year. Of this amount, Charlotte paid $7,000 with her own funds, her parents paid $14,000, and Charlotte's grandparents paid $9,000. Which of the following statements most accurately describes whether Charlotte's parents can claim a dependency exemption for Charlotte? 

A. 

Yes, Charlotte is a qualifying child of her parents.

B. 

No, Charlotte fails the support test for both qualifying children and qualifying relatives.

C. 

No, Charlotte does not pass the gross income test.

D. 

Yes, Charlotte is a qualifying relative of her parents.

27.

In year 1, the Bennetts' 25-year-old daughter, Jane, is a full-time student at an out-of-state university but she plans to return home after the school year ends. In previous years, Jane has never worked and her parents have always been able to claim her as a dependent. In year 1, a kind neighbor offers to pay for all of Jane's educational and living expenses. Which of the following statements is most accurate regarding whether Jane's parents would be allowed to claim an exemption for Jane in year 1 assuming the neighbor pays for all of Jane's support? 

A. 

No, Jane must include her neighbor's gift as income and thus fails the gross income test for a qualifying relative.

B. 

Yes, because she is a full-time student and does not provide more than half of her own support, Jane is considered her parent's qualifying child.

C. 

No, Jane is too old to be considered a qualifying child and fails the support test of a qualifying relative.

D. 

Yes, because she is a student, her absence is considered as "temporary." Consequently she meets the residence test and is a considered a qualifying child of the Bennetts.

28.

Sheri and Jake Woodhouse have one daughter, Emma, who is 16 years old. They also have taken in Emma's friend, Harriet, who has lived with them since February of the current year and is also 16 years of age. The Woodhouses have not legally adopted Harriet but Emma often refers to Harriet as "her sister." The Woodhouses provide all of the support for both girls, and both girls live at the Woodhouse residence. Which of the following statements is true regarding the dependency exemptions (and the reason for the exemptions) Sheri and Jake may claim for the current year for these girls? 
 

A. 

One exemption for their daughter Emma as a qualifying child but no exemption for Harriet.

B. 

One exemption for Emma as a qualifying child and one exemption for Harriet as a qualifying child.

C. 

One exemption for Emma as a qualifying child and one exemption for Harriet as a qualifying relative.

D. 

None of these statements is true.

29.

Char and Russ Dasrup have one daughter, Siera, who is 16 years old. In November of last year, the Dasrup's took in Siera's 16 year old friend, Angela, who has lived with them ever since. The Dasrup's have not legally adopted Angela but Siera often refers to Angela as "her sister." The Dasrup's provide all of the support for both girls, neither girl receives any income during the year, and both girls live at the Dasrup's residence. Which of the following statements is true regarding the dependency exemptions (and the reason for the exemptions) Char and Russ may claim for the current year for these girls? 
 

A. 

One exemption for their daughter Siera as a qualifying child but no exemption for Angela.

B. 

One exemption for Siera as a qualifying child and one exemption for Angela as a qualifying child.

C. 

One exemption for Siera as a qualifying child and one exemption for Angela as a qualifying relative.

D. 

None of these statements is true.

30.

In order to be a qualifying relative of another, an individual's gross income must be less than _______.  

A. 

the applicable standard deduction amount

B. 

the personal and dependency exemption amount

C. 

one-half of the individual's support

D. 

None of these

31.

Catherine de Bourgh has one child, Anne, who is 18 years old at the end of the year. Anne lived at home for seven months during the year before leaving home to attend State University for the rest of the year. During the year, Anne earned $6,000 while working part time. Catherine provided 80 percent of Anne's support and Anne provided the rest. Which of the following statements regarding whether Anne is Catherine's qualifying child for the current year is correct? 

A. 

Anne is a qualifying child of Catherine.

B. 

Anne is not a qualifying child of Catherine because she fails the gross income test.

C. 

Anne is not a qualifying child of Catherine because she fails the residence test.

D. 

Anne is not a qualifying child of Catherine because she fails the support test.

32.

Katy has one child, Dustin, who is 18 years old at the end of the year. Dustin lived at home for three months during the year before leaving home to work full-time in another city. During the year, Dustin earned $15,000. Katy provided more than half of Dustin's support for the year. Which of the following statements regarding whether Katy may claim Dustin as a dependent for the current year is accurate? 

A. 

Yes, Dustin is a qualifying child of Katy.

B. 

Yes, Dustin fails the residence test for a qualifying child but he is considered a qualifying relative of Katy.

C. 

No, Dustin fails the support test for a qualifying relative.

D. 

No, Dustin fails the gross income test for a qualifying relative.

33.

William and Charlotte Collins divorced in November of year 1. William moved out and Charlotte remained in their house with their 10-month-old daughter Autumn. Diana, Charlotte's mother, lived in the home and acted as Autumn's nanny for all of year 1. William provided 70% of Autumn's support, Diana provided 20%, and Charlotte provided 10%. When the time came to file their tax returns for year 1, William, Charlotte, and Diana each wanted to claim Autumn as a dependent. Their respective AGIs for year 1 were $50,000, $35,000, and $52,000. Who has priority to claim Autumn as a dependent? 

A. 

William.

B. 

Charlotte.

C. 

Diana.

D. 

They must negotiate amongst themselves.

34.

All of the following are tests for determining qualifying relative status except _____. 

A. 

relationship test

B. 

gross income test

C. 

support test

D. 

residence test

35.

Which of the following statements regarding the difference between the requirements for a qualifying child and the requirements for a qualifying relative is false

A. 

The relationship requirement is more broadly defined (more inclusive) for qualifying relatives than for qualifying children.

B. 

Qualifying children are subject to age restrictions while qualifying relatives are not.

C. 

The support test for qualifying relatives focuses on the support the potential dependent self provides while the support test for qualifying children focuses on the support the taxpayer provides.

D. 

Qualifying relatives are subject to a gross income restriction while qualifying children are not.

36.

Earl and Lawanda Jackson have been married for 15 years. They have no children. Ned, who is an old friend from high school, has been living with the Jacksons during the current year. Which of the following is a true statement regarding whether the Jacksons can claim a dependency exemption for Ned in the current year? 
 

A. 

If Ned moved into the Jackson's home in June and he lived there for the remainder of the year, he may qualify as the Jackson's qualifying relative.

B. 

Assume that Ned originally moved into the Jackson's home two years ago and he has lived there ever since. If, this year, Ned earned $3,000 at a part time job and he received $5,000 in municipal bond interest, he may qualify as the Jackson's dependent as long as the Jacksons provided more than half his support.

C. 

If Ned lived in the Jackson's home for the entire year, he will qualify as their dependent no matter who provided his support.

D. 

If Ned is over 19 or he is not a full-time student, he cannot qualify as the Jackson's dependent.

37.

Michael, Diane, Karen, and Kenny provide support for their mother Janet who is 75 years old. Janet lives by herself in an apartment in Los Angeles. Janet's gross income for the year is $3,000. Janet provides 10% of her own support, Michael provides 40% of Janet's support, Diane provides 8% of Janet's support, Karen provides 10% of Janet's support, and Kenny provides the remaining 32% of Janet's support. Under a multiple support agreement, who may claim a dependency exemption for Janet as a qualifying relative? 

A. 

Michael, Diane, Karen, and Kenny.

B. 

Michael, Karen, and Kenny.

C. 

Michael and Kenny.

D. 

Michael.

38.

Filing status determines all of the following except ___________ 

A. 

the applicable standard deduction amount.

B. 

the appropriate tax rate schedule or tax table.

C. 

the standard amount of each personal and dependency exemption.

D. 

the AGI threshold for reductions in certain tax benefits.

39.

Which of the following is not a filing status? 

A. 

Head of household.

B. 

Unmarried.

C. 

Qualifying widow or widower.

D. 

Married filing jointly.

40.

Lydia and John Wickham filed jointly in year 1. They divorced in year 2. In late year 2, the IRS discovered that the Wickham's underpaid their year 1 taxes by $2,000. Both Lydia and John worked in year 1 and received equal income but John had $2,000 less tax withheld than did Lydia. Who is legally liable for the tax underpayment? 

A. 

Lydia.

B. 

John.

C. 

Both Lydia and John.

D. 

Neither Lydia nor John.

41.

In June of year 1, Edgar's wife Cathy died and Edgar did not remarry during the year. What is his filing status for year 1 (assuming they did not have any dependents)? 

A. 

Married filing jointly.

B. 

Single.

C. 

Qualifying widower.

D. 

Head of household.

42.

In June of year 1, Eric's wife Savannah died. Eric did not remarry during year 1, year 2, or year 3. Eric maintains the household for his dependent daughter Catherine in year 1, year 2, and year 3. Which is the most advantageous filing status for Eric in year 2? 

A. 

Head of household.

B. 

Qualifying widower.

C. 

Single.

D. 

Married filing separately.

43.

Which of the following statements about a qualifying person for head of household filing status is true? 

A. 

One individual (who is a qualifying person) may qualify more than one taxpayer for head of household filing status.

B. 

The taxpayer is required to live with a qualifying person for the entire year in order to qualify for head of household filing status.

C. 

A taxpayer's parent cannot be a qualifying person for purposes of determining head of household filing status.

D. 

A qualifying person must have a family relationship with the taxpayer in order for the qualifying person to qualify the taxpayer for head of household filing status.

44.

In June of year 1, Jake's wife Darla died. The couple did not have any children and Jake did not remarry in year 1 or year 2. Which is the most favorable filing status for Jake in year 2? 

A. 

Married filing separately.

B. 

Single.

C. 

Head of household.

D. 

Qualifying widower.

45.

Jan is unmarried and has no children, but she provides all of the financial support for her mother, who lives in an apartment across town. Jan's mother qualifies as Jan's dependent. Which is the most advantageous filing status available to Jan? 

A. 

Single.

B. 

Head of household.

C. 

Qualifying individual.

D. 

Surviving single.

46.

Jane is unmarried and has no children, but provides more than half of her mother's financial support. Jane's mother lives in an apartment across town and has a part-time job earning $5,000 a year. Which is the most advantageous filing status available to Jane? 

A. 

Single.

B. 

Head of household.

C. 

Qualifying individual.

D. 

Surviving single.

47.

In April of year 1, Martin left his wife Marianne. While the couple was apart, they were not legally divorced. Marianne found herself having to financially provide for the couple's only child (who qualifies as Marianne's dependent) and to pay all the costs of maintaining the household. When Marianne filed her tax return for year 1, she filed a return separate from Martin. What is Marianne's most favorable filing status for year 1? 

A. 

Married filing separately.

B. 

Single.

C. 

Head of household.

D. 

Qualifying widow.

48.

In April of year 1, Martin left his wife Marianne. The couple has two children under the age of 15. While the couple was apart, they were not legally divorced. Marianne remained in the home and paid all the costs of maintaining the home for the remainder of the year. Assuming the couple does not file jointly, which of the following statements regarding filing status is true? 
 

A. 

No matter the post separation residence(s) of the children, both spouses must file as married filing separately.

B. 

No matter the post separation residence(s) of the children, Martin must file as married filing separately but Marianne may qualify to file as head of household.

C. 

No matter the post separation residence(s) of the children, Marianne must file as married filing separately but Martin may qualify to file as head of household.

D. 

Depending on the post separation residence(s) of the children, both spouses may qualify to file as head of household.

49.

Which of the following is not a requirement for a married taxpayer to be treated as unmarried at the end of the year for filing status purposes? 

A. 

The taxpayer claims a dependency exemption for a child.

B. 

The taxpayer pays more than half the costs of maintaining his or her home for the entire year and the home is the principal residence for a dependent qualifying child for more than half the year.

C. 

The taxpayer files a tax return separate from the other spouse.

D. 

The spouse does not live in the taxpayer's home at all during the year.

50.

For filing status purposes, the taxpayer's marital status is determined at what point during the year? 

A. 

the beginning of the year

B. 

the end of the year

C. 

the middle of the year

D. 

None of these

51.

In year 1, Harold Weston's wife died. Since her death, he has maintained a household for their son Frank (age 3), his qualifying child. Which is the most advantageous filing status available to Harold in year 4? 

A. 

Married filing joint.

B. 

Surviving spouse.

C. 

Qualifying widower.

D. 

Head of household.

52.

Mason and his wife Madison have been married for five years. Jaxon, who is 18 years old and unrelated to Mason and Madison, has been living with Mason and Madison for the last two years. In May of year 1, Mason and Madison divorced. Mason and Jaxon stayed in the home and Madison moved out. During year 2, Mason provided all of Jaxon's support and Jaxon lived in the home for all of year 2. Jaxon did not earn any income during year 2. What is Mason's most favorable filing status for year 2? 

A. 

Single.

B. 

Married filing separately.

C. 

Surviving spouse.

D. 

Head of household.

53.

Miguel, a widower whose wife died in year 1, maintains a household for himself and his daughter who qualifies as his dependent. Miguel did not remarry. What is the most favorable filing status that Miguel qualifies for in year 3? 

A. 

Single.

B. 

Qualifying widower.

C. 

Head household.

D. 

Married, filing separately.

54.

Jasmine and her husband Arty have been married for 25 years. In May of this year, the couple divorced. During the year, Jasmine provided all the support for herself and her 22-year-old child Dexter who lived in the same home as Jasmine for the entire year. Dexter is employed full-time, earning $29,000 this year. What is the Jasmine's most favorable filing status for the year? 

A. 

Single.

B. 

Married filing separately.

C. 

Surviving spouse.

D. 

Head of household.

Chapter 04 Individual Income Tax Overview, Exemptions, and Filing Status Answer Key

1.

The income tax base for an individual tax return is: 

A. 

Realized income from whatever source derived.

B. 

Gross income.

C. 

Adjusted gross income.

D. 

Adjusted gross income minus from AGI deductions.

Taxable income, which is adjusted gross income minus from AGI deductions, is the income tax base for an individual tax return.

2.

Which of the following series of inequalities is generally most accurate? 

A. 

Gross income ≥ adjusted gross income ≥ taxable income

B. 

Adjusted gross income ≥ gross income ≥ taxable income

C. 

Adjusted gross income ≥ taxable income ≥ gross income

D. 

Gross income ≥ taxable income ≥ adjusted gross income

Gross income less for AGI deductions equals adjusted gross income. Adjusted gross income less from AGI deductions equals taxable income.

3.

Which of the following statements regarding realized income is true? 

A. 

Taxpayers need not include realized income in gross income unless a specific provision of the tax code requires them to do so.

B. 

Realized income requires some type of transaction or exchange with a second party.

C. 

Once income is realized it may not be excluded from gross income.

D. 

None of these statements is true.

Realized income requires a transaction with a second party in which there is a change in property rights between parties.

4.

Which of the following statements regarding exclusions and/or deferrals is false

A. 

Exclusions are favorable because taxpayers never pay tax on income that is excluded.

B. 

Interest income from municipal bonds is excluded from gross income.

C. 

Deferrals are income items taxpayers realize in one year but include in gross income in a subsequent year.

D. 

An income item need not be realized in order to qualify as an exclusion item.

An exclusion is realized income that is permanently excluded from taxation. If the income is not realized, it would not be included in gross income to begin with so it need not be excluded from income.


5.

Sally received $50,000 of compensation from her employer and she received $400 of interest from a corporate bond. What is the amount of Sally's gross income from these items? 

A. 

$0.

B. 

$400.

C. 

$50,000.

D. 

$50,400.

$50,000 compensation + $400 interest from a corporate bond (as opposed to interest from municipal bonds).

6.

Lebron received $50,000 of compensation from his employer and he received $400 of interest from a municipal bond. What is the amount of Lebron's gross income from these items? 

A. 

$0.

B. 

$400.

C. 

$50,000.

D. 

$50,400.

$50,000 compensation. The interest income is excluded from gross income because it is interest from a municipal (tax exempt) bond.

7.

Joanna received $60,000 compensation from her employer, the value of her stock in ABC company appreciated by $5,000 during the year (but she did not sell any of the stock), she received $30,000 of life insurance proceeds from the death of her husband. What is the amount of Joanna's gross income from these items? 

A. 

$60,000.

B. 

$65,000.

C. 

$95,000.

D. 

$90,000.

$60,000 compensation is included in gross income, the increase in the value of her stock is not realized income so it is not included in gross income, and the life insurance proceeds are excluded from gross income.

8.

Which of the following statements regarding tax deductions is false? 

A. 

Taxpayers are not entitled to any deductions unless specific provisions in the tax code allow the deductions.

B. 

Deductions can be labeled as deductions above the line or deductions below the line.

C. 

From AGI deductions tend to be associated with business activities while for AGI deductions tend to be associated with personal activities.

D. 

The standard deduction is a from AGI deduction.

For AGI deductions tend to be associated with business activities and from AGI deductions tend to be associated with personal activities.

9.

Which of the following statements regarding for AGI tax deductions is true? 

A. 

Taxpayers subtract for AGI deductions from gross income to determine AGI.

B. 

A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's standard deduction amount.

C. 

A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's deductible exemption amounts.

D. 

A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's itemized deductions.

Taxpayers subtract for AGI deductions from gross income to determine adjusted gross income.

10.

All of the following are for AGI deductions except: 

A. 

Moving expenses.

B. 

Rental and royalty expenses.

C. 

Business expenses for a self-employed taxpayer.

D. 

Charitable contributions.

Charitable contributions are from AGI deductions.

11.

Which of the following is NOT a from AGI deduction? 

A. 

Standard deduction.

B. 

Itemized deduction.

C. 

Personal exemption.

D. 

None of these. All of these are from AGI deductions.

From AGI deductions consist of the greater of the standard deduction or itemized deductions and personal and dependency exemptions.

12.

Which of the following is not an itemized deduction? 

A. 

Alimony paid.

B. 

Medical expenses.

C. 

Personal property taxes paid on a personal use automobile.

D. 

Charitable contributions.

Alimony paid is a for AGI deduction.


13.

Which of the following shows the correct relationship among standard deduction amounts for the respective filing statuses? 

A. 

Single > Head of Household > Married Filing Jointly

B. 

Married Filing Jointly > Married Filing Separately > Head of Household

C. 

Married Filing Jointly > Head of Household > Single

D. 

Head of Household > Married Filing Separately > Married Filing Jointly

The standard deduction for single and MFS taxpayers is half that of MFJ taxpayers.

14.

Which of the following statements regarding exemptions is correct? 

A. 

Personal exemptions are more valuable than dependency exemptions.

B. 

Taxpayers filing a married filing joint return are limited to two exemptions on their tax returns.

C. 

Exemption amounts are considered to be for AGI deductions.

D. 

Taxpayers subtract exemption deductions from adjusted gross income in determining taxable income.

Exemptions are considered to be from AGI deductions.

15.

Which of the following types of income are not considered ordinary income? 

A. 

Compensation income.

B. 

Net long-term capital gains (in excess of short-term capital losses).

C. 

Qualified dividend income.

D. 

Both compensation income and qualified dividend income.

E. 

Both net long-term capital gains (in excess of short-term capital losses) and qualified dividend income.

Both net long-term capital gains and qualified dividend income are subject to preferential rates and are thus not considered to be ordinary income.

16.

All of the following represents a type or character of income except: 

A. 

Tax exempt.

B. 

Capital.

C. 

Qualified dividend.

D. 

Normal.

The types or characters of income include tax exempt, tax deferred, capital, ordinary, and qualified dividend. Normal income is not an income type or character.

17.

Which of the following statements is true?  

A. 

Income character determines the tax year in which the income is taxed.

B. 

Income character depends on the taxpayer's filing status.

C. 

Qualified dividend income is taxed at a lower rate than the same amount of ordinary income.

D. 

A taxpayer selling a capital asset at a gain recognizes ordinary income.

Qualified dividends are taxed at a maximum rate of 15% or 20% (depending on the taxpayer's income) and are always taxed at a lower rate than the same amount of ordinary income would be. Income character determines the rate at which income is taxed and it does not depend on filing status. Finally, a taxpayer selling a capital asset at a gain recognizes capital gain not ordinary income.

18.

Which of the following statements regarding tax credits is true? 

A. 

Tax credits reduce taxable income dollar for dollar.

B. 

Tax credits provide a greater tax benefit the greater the taxpayer's marginal tax rate.

C. 

Tax credits reduce taxes payable dollar for dollar.

D. 

None of these statements is true.

Credits reduce the taxes payable dollar for dollar and are therefore not sensitive to marginal tax rates.

19.

Jamison's gross tax liability is $7,000. Jamison had $2,000 of available credits and he had $4,000 of taxes withheld by his employer. What is Jamison's taxes due (or taxes refunded) with his tax return? 

A. 

$5,000 taxes due.

B. 

$1,000 taxes due.

C. 

$1,000 tax refund.

D. 

$3,000 taxes due.

Gross tax liability minus credits minus payments equals taxes due ($7,000 - 2,000 - 4,000 = $1,000 taxes due).

20.

Madison's gross tax liability is $9,000. Madison had $3,000 of tax credits available and she had $8,000 of taxes withheld by her employer. What is Madison's taxes due (or taxes refunded) with her tax return? 

A. 

$0 taxes due and $0 tax refund.

B. 

$6,000 taxes due.

C. 

$2,000 tax refund.

D. 

$1,000 taxes due.

Gross tax liability minus credits minus payments equals tax refund ($9,000 - 3,000 - 8,000 = $2,000 tax refund).

21.

Which of the following statements regarding personal and dependency exemptions is false

A. 

A married couple filing jointly may claim two personal exemptions.

B. 

To qualify as a dependent of another, an individual must be a resident of the United States.

C. 

An individual who qualifies as a dependent of another taxpayer may not claim a personal exemption.

D. 

An individual cannot qualify as a dependent of another as a qualifying relative taxpayer if the individual's gross income exceeds the exemption amount.

To qualify as a dependent of another, an individual must be a resident of the United States, Canada, or Mexico. Also, there is no gross income test for a qualifying child.

22.

Which of the following statements regarding personal and dependency exemptions is true

A. 

To qualify as a dependent of another, an individual must be a resident of the United States.

B. 

To qualify as a dependent of another, an individual may not file a joint return with the individual's spouse under any circumstance.

C. 

To qualify as a dependent of another, an individual must have a family relationship with the other person.

D. 

To qualify as a dependent of another, an individual must be either a qualifying child or a qualifying relative of the other person.

The individual must be either a qualifying child or a qualifying relative of another to be a dependent of that person.

23.

All of the following are tests for determining qualifying child status except the _____.  

A. 

gross income test

B. 

age test

C. 

support test

D. 

residence test

Qualifying children must pass the relationship, age, support, and residence tests. There is no requirement relating to gross income.

24.

Which of the following relationships does NOT pass the relationship test for a qualifying child? 

A. 

Stepsister's daughter.

B. 

Half-brother.

C. 

Cousin.

D. 

Stepsister.

Stepsister's daughter, half-brother, and stepsister are all valid relationships for a qualifying child.

25.

Anna is a 21-year-old full-time college student (she plans on returning home at the end of the school year). Her total support for the year was $34,000 (including $8,000 of tuition). Anna covered $12,000 of her support costs out of her own pocket (from savings, she did not work) and she received an $8,000 scholarship that covered all of her tuition costs. Which of the following statements regarding who is allowed to claim Anna as an exemption is true? 

A. 

Even if Anna's parents provided the remaining $14,000 of support for Anna ($34,000 minus $12,000 minus $8,000), they would not be able to claim her as a dependent.

B. 

Even if Anna's grandparents provided the remaining $14,000 of support for Anna ($34,000 minus $12,000 minus $8,000) they would not be able to claim her as a dependent.

C. 

Because she provided more than half her own support, Anna may claim a personal exemption for herself.

D. 

None of these statements is true.

Anna does not qualify as a qualifying child or relative of her grandparents because she provided more than half her own support. As it relates to the grandparents, the scholarship earned by Anna is treated as support provided by Anna (Anna provided $20,000 and the grandparents provided $14,000 of support). However, because Anna is a full-time college student under age 24, she qualifies as her parents' qualifying child (the scholarship does not count in the support test with respect to the parents). So, Anna may not claim a personal exemption for herself.

26.

Charlotte is the Lucas family's 22-year-old daughter. She is a full-time student at an out-of-state university but plans to return home when the school year ends. During the year, Charlotte earned $4,000 of income working part-time. Her support totaled $30,000 for the year. Of this amount, Charlotte paid $7,000 with her own funds, her parents paid $14,000, and Charlotte's grandparents paid $9,000. Which of the following statements most accurately describes whether Charlotte's parents can claim a dependency exemption for Charlotte? 

A. 

Yes, Charlotte is a qualifying child of her parents.

B. 

No, Charlotte fails the support test for both qualifying children and qualifying relatives.

C. 

No, Charlotte does not pass the gross income test.

D. 

Yes, Charlotte is a qualifying relative of her parents.

Because Charlotte is a full-time student and under 24 years of age she passes the age test of a qualifying child. Her time spent away from school is counted as time at home for the residence test. Also, Charlotte did not provide more than half of her own support. There is no gross income test for qualifying children.

27.

In year 1, the Bennetts' 25-year-old daughter, Jane, is a full-time student at an out-of-state university but she plans to return home after the school year ends. In previous years, Jane has never worked and her parents have always been able to claim her as a dependent. In year 1, a kind neighbor offers to pay for all of Jane's educational and living expenses. Which of the following statements is most accurate regarding whether Jane's parents would be allowed to claim an exemption for Jane in year 1 assuming the neighbor pays for all of Jane's support? 

A. 

No, Jane must include her neighbor's gift as income and thus fails the gross income test for a qualifying relative.

B. 

Yes, because she is a full-time student and does not provide more than half of her own support, Jane is considered her parent's qualifying child.

C. 

No, Jane is too old to be considered a qualifying child and fails the support test of a qualifying relative.

D. 

Yes, because she is a student, her absence is considered as "temporary." Consequently she meets the residence test and is a considered a qualifying child of the Bennetts.

After the age of 24, children can no longer be considered qualifying children even if they are full-time students and must be tested as qualifying relatives. The support test for qualifying relatives is different than for qualifying children. The parents must provide more than half of her support to claim a dependency exemption for her.

28.

Sheri and Jake Woodhouse have one daughter, Emma, who is 16 years old. They also have taken in Emma's friend, Harriet, who has lived with them since February of the current year and is also 16 years of age. The Woodhouses have not legally adopted Harriet but Emma often refers to Harriet as "her sister." The Woodhouses provide all of the support for both girls, and both girls live at the Woodhouse residence. Which of the following statements is true regarding the dependency exemptions (and the reason for the exemptions) Sheri and Jake may claim for the current year for these girls? 

A. 

One exemption for their daughter Emma as a qualifying child but no exemption for Harriet.

B. 

One exemption for Emma as a qualifying child and one exemption for Harriet as a qualifying child.

C. 

One exemption for Emma as a qualifying child and one exemption for Harriet as a qualifying relative.

D. 

None of these statements is true.

Emma passes all tests of a qualifying child. Harriet, however, must be tested as a qualifying relative because she does not meet the relationship test of a qualifying child. In order to be considered a qualifying relative, she would have had to live at the Woodhouse residence for the entire year, and not just 11 of 12 months.

29.

Char and Russ Dasrup have one daughter, Siera, who is 16 years old. In November of last year, the Dasrup's took in Siera's 16 year old friend, Angela, who has lived with them ever since. The Dasrup's have not legally adopted Angela but Siera often refers to Angela as "her sister." The Dasrup's provide all of the support for both girls, neither girl receives any income during the year, and both girls live at the Dasrup's residence. Which of the following statements is true regarding the dependency exemptions (and the reason for the exemptions) Char and Russ may claim for the current year for these girls? 

A. 

One exemption for their daughter Siera as a qualifying child but no exemption for Angela.

B. 

One exemption for Siera as a qualifying child and one exemption for Angela as a qualifying child.

C. 

One exemption for Siera as a qualifying child and one exemption for Angela as a qualifying relative.

D. 

None of these statements is true.

Siera passes all tests of a qualifying child. Angela, however, must be tested as a qualifying relative because she does not meet the relationship test of a qualifying child. Because Angela lived in the Dasrup's home for the entire year, Char and Russ may claim a dependency exemption for Angela as a qualifying relative.

30.

In order to be a qualifying relative of another, an individual's gross income must be less than _______.  

A. 

the applicable standard deduction amount

B. 

the personal and dependency exemption amount

C. 

one-half of the individual's support

D. 

None of these

Gross income must be less than the personal exemption amount.

31.

Catherine de Bourgh has one child, Anne, who is 18 years old at the end of the year. Anne lived at home for seven months during the year before leaving home to attend State University for the rest of the year. During the year, Anne earned $6,000 while working part time. Catherine provided 80 percent of Anne's support and Anne provided the rest. Which of the following statements regarding whether Anne is Catherine's qualifying child for the current year is correct? 

A. 

Anne is a qualifying child of Catherine.

B. 

Anne is not a qualifying child of Catherine because she fails the gross income test.

C. 

Anne is not a qualifying child of Catherine because she fails the residence test.

D. 

Anne is not a qualifying child of Catherine because she fails the support test.

Anne meets the relationship, residency, support, and age tests for determining qualifying child status. There is no gross income test for a qualifying child.

32.

Katy has one child, Dustin, who is 18 years old at the end of the year. Dustin lived at home for three months during the year before leaving home to work full-time in another city. During the year, Dustin earned $15,000. Katy provided more than half of Dustin's support for the year. Which of the following statements regarding whether Katy may claim Dustin as a dependent for the current year is accurate? 

A. 

Yes, Dustin is a qualifying child of Katy.

B. 

Yes, Dustin fails the residence test for a qualifying child but he is considered a qualifying relative of Katy.

C. 

No, Dustin fails the support test for a qualifying relative.

D. 

No, Dustin fails the gross income test for a qualifying relative.

Dustin fails the qualifying child residence test and he fails the qualifying relative gross income test so Katy may not claim Dustin as a dependent.

33.

William and Charlotte Collins divorced in November of year 1. William moved out and Charlotte remained in their house with their 10-month-old daughter Autumn. Diana, Charlotte's mother, lived in the home and acted as Autumn's nanny for all of year 1. William provided 70% of Autumn's support, Diana provided 20%, and Charlotte provided 10%. When the time came to file their tax returns for year 1, William, Charlotte, and Diana each wanted to claim Autumn as a dependent. Their respective AGIs for year 1 were $50,000, $35,000, and $52,000. Who has priority to claim Autumn as a dependent? 

A. 

William.

B. 

Charlotte.

C. 

Diana.

D. 

They must negotiate amongst themselves.

When a child is a qualifying child of multiple parties, parents have priority over grandparents. Because Charlotte lived with Autumn longer, she has preference over William. AGI is not used as a tiebreaker in this case because the issue was resolved after application of the first two rules.

34.

All of the following are tests for determining qualifying relative status except _____. 

A. 

relationship test

B. 

gross income test

C. 

support test

D. 

residence test

The residence test is a test for qualifying children not qualifying relatives.

35.

Which of the following statements regarding the difference between the requirements for a qualifying child and the requirements for a qualifying relative is false

A. 

The relationship requirement is more broadly defined (more inclusive) for qualifying relatives than for qualifying children.

B. 

Qualifying children are subject to age restrictions while qualifying relatives are not.

C. 

The support test for qualifying relatives focuses on the support the potential dependent self provides while the support test for qualifying children focuses on the support the taxpayer provides.

D. 

Qualifying relatives are subject to a gross income restriction while qualifying children are not.

The support test for a qualifying child considers the amount of support the child provided for herself. The support test for a qualifying relative considers the amount of support the taxpayer provided for the prospective dependent.

36.

Earl and Lawanda Jackson have been married for 15 years. They have no children. Ned, who is an old friend from high school, has been living with the Jacksons during the current year. Which of the following is a true statement regarding whether the Jacksons can claim a dependency exemption for Ned in the current year? 

A. 

If Ned moved into the Jackson's home in June and he lived there for the remainder of the year, he may qualify as the Jackson's qualifying relative.

B. 

Assume that Ned originally moved into the Jackson's home two years ago and he has lived there ever since. If, this year, Ned earned $3,000 at a part time job and he received $5,000 in municipal bond interest, he may qualify as the Jackson's dependent as long as the Jacksons provided more than half his support.

C. 

If Ned lived in the Jackson's home for the entire year, he will qualify as their dependent no matter who provided his support.

D. 

If Ned is over 19 or he is not a full-time student, he cannot qualify as the Jackson's dependent.

Ned would be considered the Jackson's qualifying relative in this case. The municipal bond interest is excluded from gross income in determining whether the gross income test is passed.

37.

Michael, Diane, Karen, and Kenny provide support for their mother Janet who is 75 years old. Janet lives by herself in an apartment in Los Angeles. Janet's gross income for the year is $3,000. Janet provides 10% of her own support, Michael provides 40% of Janet's support, Diane provides 8% of Janet's support, Karen provides 10% of Janet's support, and Kenny provides the remaining 32% of Janet's support. Under a multiple support agreement, who may claim a dependency exemption for Janet as a qualifying relative? 

A. 

Michael, Diane, Karen, and Kenny.

B. 

Michael, Karen, and Kenny.

C. 

Michael and Kenny.

D. 

Michael.

Only Michael and Kenny are eligible because they are the only ones who contributed more than 10% of Janet's support.

38.

Filing status determines all of the following except ___________ 

A. 

the applicable standard deduction amount.

B. 

the appropriate tax rate schedule or tax table.

C. 

the standard amount of each personal and dependency exemption.

D. 

the AGI threshold for reductions in certain tax benefits.

The standard amount of each personal and dependency exemption does not vary by filing status.

39.

Which of the following is not a filing status? 

A. 

Head of household.

B. 

Unmarried.

C. 

Qualifying widow or widower.

D. 

Married filing jointly.

Unmarried is not a filing status. The other filing statuses not presented here are single and married filing separately.

40.

Lydia and John Wickham filed jointly in year 1. They divorced in year 2. In late year 2, the IRS discovered that the Wickham's underpaid their year 1 taxes by $2,000. Both Lydia and John worked in year 1 and received equal income but John had $2,000 less tax withheld than did Lydia. Who is legally liable for the tax underpayment? 

A. 

Lydia.

B. 

John.

C. 

Both Lydia and John.

D. 

Neither Lydia nor John.

Because the couple filed a joint return both parties are responsible for paying the tax.

41.

In June of year 1, Edgar's wife Cathy died and Edgar did not remarry during the year. What is his filing status for year 1 (assuming they did not have any dependents)? 

A. 

Married filing jointly.

B. 

Single.

C. 

Qualifying widower.

D. 

Head of household.

If a spouse dies during the year and the surviving spouse does not remarry, for tax purposes the surviving spouse is still considered married to the deceased spouse at the end of the year.

42.

In June of year 1, Eric's wife Savannah died. Eric did not remarry during year 1, year 2, or year 3. Eric maintains the household for his dependent daughter Catherine in year 1, year 2, and year 3. Which is the most advantageous filing status for Eric in year 2? 

A. 

Head of household.

B. 

Qualifying widower.

C. 

Single.

D. 

Married filing separately.

Since he maintains a household for a dependent child and has not remarried as of the end of year 2, Eric can file as a qualifying widower for year 2.

43.

Which of the following statements about a qualifying person for head of household filing status is true? 

A. 

One individual (who is a qualifying person) may qualify more than one taxpayer for head of household filing status.

B. 

The taxpayer is required to live with a qualifying person for the entire year in order to qualify for head of household filing status.

C. 

A taxpayer's parent cannot be a qualifying person for purposes of determining head of household filing status.

D. 

A qualifying person must have a family relationship with the taxpayer in order for the qualifying person to qualify the taxpayer for head of household filing status.

A qualifying person must have a family relationship with the taxpayer in order to qualify the taxpayer for head of household filing status. An individual may qualify only one taxpayer for head of household filing status. A parent who does not live with the taxpayer may still be considered a qualifying person.

44.

In June of year 1, Jake's wife Darla died. The couple did not have any children and Jake did not remarry in year 1 or year 2. Which is the most favorable filing status for Jake in year 2? 

A. 

Married filing separately.

B. 

Single.

C. 

Head of household.

D. 

Qualifying widower.

Jake is not married and he does not maintain a household for a dependent in year 2 so his most favorable filing status is single.

45.

Jan is unmarried and has no children, but she provides all of the financial support for her mother, who lives in an apartment across town. Jan's mother qualifies as Jan's dependent. Which is the most advantageous filing status available to Jan? 

A. 

Single.

B. 

Head of household.

C. 

Qualifying individual.

D. 

Surviving single.

Jan can claim head of household status if she maintains a separate residence for a parent who is also a dependent.

46.

Jane is unmarried and has no children, but provides more than half of her mother's financial support. Jane's mother lives in an apartment across town and has a part-time job earning $5,000 a year. Which is the most advantageous filing status available to Jane? 

A. 

Single.

B. 

Head of household.

C. 

Qualifying individual.

D. 

Surviving single.

Jane's mother is not Jane's dependent because she fails the qualifying relative gross income test. Consequently, Jane may not file as a head of household.

47.

In April of year 1, Martin left his wife Marianne. While the couple was apart, they were not legally divorced. Marianne found herself having to financially provide for the couple's only child (who qualifies as Marianne's dependent) and to pay all the costs of maintaining the household. When Marianne filed her tax return for year 1, she filed a return separate from Martin. What is Marianne's most favorable filing status for year 1? 

A. 

Married filing separately.

B. 

Single.

C. 

Head of household.

D. 

Qualifying widow.

Although she has not lived with Martin for the last six months of the year, she is still legally married as of the end of the year. Because she provided more than half the costs of maintaining a household for her dependent child, and she filed separately from her husband, she can file using the head of household status under the abandoned spouse provision.

48.

In April of year 1, Martin left his wife Marianne. The couple has two children under the age of 15. While the couple was apart, they were not legally divorced. Marianne remained in the home and paid all the costs of maintaining the home for the remainder of the year. Assuming the couple does not file jointly, which of the following statements regarding filing status is true? 

A. 

No matter the post separation residence(s) of the children, both spouses must file as married filing separately.

B. 

No matter the post separation residence(s) of the children, Martin must file as married filing separately but Marianne may qualify to file as head of household.

C. 

No matter the post separation residence(s) of the children, Marianne must file as married filing separately but Martin may qualify to file as head of household.

D. 

Depending on the post separation residence(s) of the children, both spouses may qualify to file as head of household.

If one of the children stays with Marianne, Marianne may qualify to file as head of household. If the other child goes with Martin and Martin pays more than half the costs of maintaining the household for him and his child, Martin may qualify as head of household.

49.

Which of the following is not a requirement for a married taxpayer to be treated as unmarried at the end of the year for filing status purposes? 

A. 

The taxpayer claims a dependency exemption for a child.

B. 

The taxpayer pays more than half the costs of maintaining his or her home for the entire year and the home is the principal residence for a dependent qualifying child for more than half the year.

C. 

The taxpayer files a tax return separate from the other spouse.

D. 

The spouse does not live in the taxpayer's home at all during the year.

The spouse must not live in the taxpayer's home during the last six months of the year.

50.

For filing status purposes, the taxpayer's marital status is determined at what point during the year? 
 

A. 

the beginning of the year

B. 

the end of the year

C. 

the middle of the year

D. 

None of these

Marital status is established as of the end of the year.

51.

In year 1, Harold Weston's wife died. Since her death, he has maintained a household for their son Frank (age 3), his qualifying child. Which is the most advantageous filing status available to Harold in year 4? 

A. 

Married filing joint.

B. 

Surviving spouse.

C. 

Qualifying widower.

D. 

Head of household.

The special treatment for widows and widowers who maintain a household for a dependent is only available for two years following the spouse's death. After that, the taxpayer is eligible for head of household filing status.

52.

Mason and his wife Madison have been married for five years. Jaxon, who is 18 years old and unrelated to Mason and Madison, has been living with Mason and Madison for the last two years. In May of year 1, Mason and Madison divorced. Mason and Jaxon stayed in the home and Madison moved out. During year 2, Mason provided all of Jaxon's support and Jaxon lived in the home for all of year 2. Jaxon did not earn any income during year 2. What is Mason's most favorable filing status for year 2? 

A. 

Single.

B. 

Married filing separately.

C. 

Surviving spouse.

D. 

Head of household.

While Jaxon qualifies as Mason's dependent for year 2 as a qualifying relative, Jaxon is not related to Mason through a qualified family relationship (he would not be considered a related party if he had not lived with Mason for the entire year). Consequently, Mason may not qualify for head of household status and he must file as a single taxpayer.

53.

Miguel, a widower whose wife died in year 1, maintains a household for himself and his daughter who qualifies as his dependent. Miguel did not remarry. What is the most favorable filing status that Miguel qualifies for in year 3? 

A. 

Single.

B. 

Qualifying widower.

C. 

Head household.

D. 

Married, filing separately.

Miguel may file as a qualifying widower in years 2 and 3.

54.

Jasmine and her husband Arty have been married for 25 years. In May of this year, the couple divorced. During the year, Jasmine provided all the support for herself and her 22-year-old child Dexter who lived in the same home as Jasmine for the entire year. Dexter is employed full-time, earning $29,000 this year. What is the Jasmine's most favorable filing status for the year? 

A. 

Single.

B. 

Married filing separately.

C. 

Surviving spouse.

D. 

Head of household.

Dexter does not qualify as Jasmine's dependent due to his age and his income so Jasmine must file single for the year.

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