a.
Head of household and 1 dependent
b.
Single and 2 dependents
c.
Head of household and 2 dependents
d.
Single and 1 dependent
e.
None of these
ANSWER:
a
57. John, age 25, is a full-time student at a state university. John lives with his unmarried sister, Ann, who provides over half of his support. His only income is $4,400 of wages from a part-time job at the college book store. What is Ann's filing status for 2020?
a.
Single
b.
Head of household
c.
Married, filing separately
d.
Qualifying widow(er)
e.
None of these
ANSWER:
a
58. Robert is a single taxpayer who has AGI of $145,000 in 2020; his taxable income is $122,000. What is his federal tax liability for 2020?
a.
$18,719.00
b.
$8,754.00
c.
$23,359.50
d.
$23,454.50
e.
$29,280.00
ANSWER:
c
59. William is a divorced taxpayer who provides a home for his dependent child, Edward. What filing status should William indicate on his tax return?
a.
Head of household
b.
Married, filing separately
c.
Single
d.
Qualifying widow(er)
e.
None of these
ANSWER:
a
60. Irma, widowed in 2019, pays all costs related to the home in which she and her unmarried son live. Her son does not qualify as her dependent. What is her filing status for 2020?
a.
Single
b.
Married, filing separate
c.
Head of household
d.
Qualifying widow(er)
e.
None of these
ANSWER:
a
61. Alan, whose wife died in 2018, filed a joint tax return for 2018. He did not remarry and continues to maintain his home in which his four dependent children live. In the preparation of his tax return for 2020, Alan should file as:
a.
Single
b.
Qualifying widow(er)
c.
Head of household
d.
Married, filing separately
e.
None of these
ANSWER:
b
62. During 2020, Howard maintained his home in which he and his 16-year-old son resided. The son qualifies as his dependent. Howard's wife died in 2019. What is his filing status for 2020?
a.
Single
b.
Head of household
c.
Married, filing separately
d.
Qualifying widow(er)
e.
None of these
ANSWER:
d
63. An unmarried taxpayer who maintains a household for a dependent child and whose spouse died four years ago should file as:
a.
Single
b.
Head of household
c.
Qualifying widow(er)
d.
Married, filing separately
e.
None of these
ANSWER:
b
64. During the current tax year, Anita was entirely supported by her three sons, Dudley, Carlton, and Isidore, who provided support for her in the following percentages:
Dudley
8 percent
Carlton
45 percent
Isidore
47 percent
Which of the children may be allowed to claim his mother as a dependent, assuming a multiple support agreement exists?
a.
Dudley
b.
Dudley or Carlton
c.
Carlton or Isidore
d.
Dudley, Carlton, or Isidore
e.
None of these
ANSWER:
c
65. Ronald is 92 years old and in poor health. Clever investing earlier in his life has left him with a sizeable income. He is able to support his son Ed. Ed is 67 years old and a bit "confused," so he lives in a nursing home. Ed’s income is less than $2,000. How many dependents should Ronald claim on his tax return?