EA Practice Test 2
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Carol and Raul were married three years ago and have no children. Although they lived apart during the entire tax year, they are neither divorced nor legally separated. Which of the following filing statuses can they use?
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Single or Married Filing Separately
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Married Filing Jointly or Married Filing Separately
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Married Filing Separately or Head of Household
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Single or Qualifying Widow(er)
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EA practice test 2 assesses knowledge in various tax filing statuses and requirements. It covers scenarios involving marital status, dependents, and household contributions, crucial for preparing for IRS-related qualifications.
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- 2.
Kathy, divorced with no children, lived with her unemployed roommate Sandra for the entire year. Kathy had to pay more than half of the cost of keeping up their apartment. Which filing status can Kathy use?
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Head of Household
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Married Filing Separately
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Single
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Qualifying Widow(er)
Correct Answer
A. SingleExplanation
Kathy can use the filing status of "Single" because she is divorced and has no children. The fact that she lived with her unemployed roommate and paid more than half of the apartment expenses does not affect her filing status. The filing status of "Head of Household" is typically used by individuals who are unmarried and have dependents. "Married Filing Separately" is used by individuals who are married but choose to file their taxes separately. "Qualifying Widow(er)" is used by individuals who are widowed and meet certain criteria.Rate this question:
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- 3.
The two filing statuses that generally result in the lowest tax amounts are Married Filing Jointly and _______.
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Married Filing Separately
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Head of Household
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Qualifying Widow(er) with Dependent Child
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Single
Correct Answer
A. Qualifying Widow(er) with Dependent ChildExplanation
The correct answer is Qualifying Widow(er) with Dependent Child. This filing status is available to individuals who are widowed and have a dependent child. It allows them to use the more favorable tax rates and deductions that are typically associated with the Married Filing Jointly status. This can result in lower tax amounts compared to other filing statuses such as Married Filing Separately, Head of Household, or Single.Rate this question:
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- 4.
Samantha is divorced and provided over half the cost of keeping up a home. Her five-year-old daughter Pamela lived with her for seven months last year. Samantha allows her ex-husband Jim to claim their child Pamela as a dependent. Which of the following statements is true?
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Jim may take Pamela as his dependent and also file as Head of Household.
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Jim may take Pamela as his dependent, and Samanha may still file as Head of Household.
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Neither parent qualifies for Head of Household filing status because Pamela did not live with either parent for the entire year.
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Samantha cannot release the dependency exemption to Jim, because their daughter did not live with Jim for over six months.
Correct Answer
A. Jim may take Pamela as his dependent, and Samanha may still file as Head of Household. -
- 5.
To determine if a widowed taxpayer can use the Qualifying Widow(er) with Dependent Child status, a preparer needs to know all the following information EXCEPT ______.
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The year the spouse died
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If the taxpayer filed a joint return for the year the spouse died
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Whether the taxpayer furnished more than half the cost for keeping up the main home of a qualified child
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Whether the taxpayer remarried before the end of the tax year
Correct Answer
A. If the taxpayer filed a joint return for the year the spouse diedExplanation
The question asks for information that is NOT needed to determine if a widowed taxpayer can use the Qualifying Widow(er) with Dependent Child status. The other three options - the year the spouse died, whether the taxpayer furnished more than half the cost for keeping up the main home of a qualified child, and whether the taxpayer remarried before the end of the tax year - are all factors that need to be considered in determining the eligibility for this status. However, whether the taxpayer filed a joint return for the year the spouse died is not relevant to determining the eligibility for the Qualifying Widow(er) with Dependent Child status.Rate this question:
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- 6.
Which dependent relative may qualify a taxpayer for Head of Household filing status?
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An adult stepdaughter whom the taxpayer supports, but who lives across town
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A family friend who lives with the taxpayer all year
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A father who lives in his own home and not with the taxpayer
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A child who lived with the taxpayer for three months of the tax year
Correct Answer
A. A father who lives in his own home and not with the taxpayerExplanation
A taxpayer may qualify for Head of Household filing status if they have a qualifying dependent relative who meets certain criteria. One of the criteria is that the dependent relative must be a parent, step-parent, or foster parent. In this case, the father is a qualifying dependent relative because he is the taxpayer's parent. It does not matter that he lives in his own home and not with the taxpayer.Rate this question:
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- 7.
Jane White and Todd Thompson have a 5-year-old daughter, Amanda, but they are not married. Jane and her daughter lived together all year. Todd lived alone in his own apartment. Jane earned $13,000 working as a clerk in a clothing store. Todd earned $48,000 as an assistant manager of a hardware store. He paid over half the cost of Jane's apartment for rent and utilities. He also gave Jane extra money for groceries. Todd does not pay any expenses or support for any other family member. All are U.S. citizens and have valid SSNs. Which of the following is true?
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Todd may file Head of Household.
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Jane may file Head of Household.
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Todd and Jane may file jointly.
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Neither may claim Head of Household filing status.
Correct Answer
A. Neither may claim Head of Household filing status.Explanation
Neither Jane nor Todd may claim Head of Household filing status because they are not married and do not meet the requirements for this filing status. To qualify for Head of Household, a taxpayer must be unmarried or considered unmarried on the last day of the year, pay more than half the cost of keeping up a home for themselves and a qualifying person, and have a qualifying person live with them for more than half the year. In this scenario, Jane and Todd are not married, but they do not meet the other requirements for Head of Household filing status as they do not live together and Todd does not provide support for Jane or Amanda.Rate this question:
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- 8.
Debbie has a 10-year-old child. She separated from her husband during the tax year. Which of the following would prevent Debbie from filing as Head of Household?
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Debbie has maintained a separate residence from her husband since April of the tax year.
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The qualifying child's principal home is now with Debbie.
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Debbie's parents assisted with 25% of the household costs.
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The child lived with Debbie beginning in mid-July of the tax year.
Correct Answer
A. The child lived with Debbie beginning in mid-July of the tax year.Explanation
In order to file as Head of Household, Debbie must meet certain requirements. One of these requirements is that the qualifying child must have lived with her for more than half of the tax year. Since the child only lived with Debbie beginning in mid-July, this would prevent her from filing as Head of Household. The other statements do not affect Debbie's eligibility to file as Head of Household.Rate this question:
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- 9.
Alexandra's younger brother Sebastian is seventeen years old. Sebastian lived with friends from January through February of 2010. From March through July of 2010, he lived with Alexandra. On August 1, Sebastian moved back in with his friends, with whom he stayed for the rest of the year. Since Sebastian did not have a job, Alexandra gave him money every month. Alexandra had no other dependents. Which of the following statements is true?
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Alexandra may file as Head of Household for 2010.
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Alexandra may file jointly with Sebastian in 2010.
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Alexandra cannot file as Head of Household in 2010.
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Sebastian may file as Head of Household in 2010.
Correct Answer
A. Alexandra cannot file as Head of Household in 2010.Explanation
To qualify as Head of Household, a taxpayer must meet certain criteria, including providing more than half of the financial support for a qualifying person who lived with them for more than half of the year. In this scenario, Sebastian lived with Alexandra from March through July, which is less than half of the year. Therefore, Alexandra cannot claim Head of Household filing status for 2010.Rate this question:
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- 10.
The person who qualifies a taxpayer as Head of Household must be _____.
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A minor child
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A blood relative
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The taxpayer's dependent OR the taxpayer's qualifying child
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Someone who lives away from the taxpayer's home
Correct Answer
A. The taxpayer's dependent OR the taxpayer's qualifying childExplanation
To qualify as Head of Household, the person must be either the taxpayer's dependent or the taxpayer's qualifying child. This means that the person must meet certain criteria such as living with the taxpayer for more than half the year, being related to the taxpayer, and being financially supported by the taxpayer. The person must also meet the requirements to be considered a dependent or a qualifying child according to the tax laws.Rate this question:
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- 11.
Gerald takes care of his grandson Kyle, who is 10 years old. How long must Kyle live in the taxpayer's home in order for Gerald to qualify for Head of Household status?
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At least three months
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More than half the year
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The entire year
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More than 12 months
Correct Answer
A. More than half the yearExplanation
To qualify for Head of Household status, Gerald must have Kyle live in his home for more than half the year. This means that Kyle must reside with Gerald for more than 183 days out of the year. This requirement ensures that the taxpayer is providing a significant portion of the financial support for the household and is responsible for the care and well-being of a dependent.Rate this question:
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- 12.
Dana's husband died in 2010. She has one dependent son who is four years old. What is the best filing status in 2010 for Dana?
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Married Filing Jointly
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Single
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Qualifying Widow
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Head of Household
Correct Answer
A. Married Filing JointlyExplanation
The best filing status for Dana in 2010 would be Married Filing Jointly. This is because she was married at the time of her husband's death, and she has a dependent son. The Married Filing Jointly status allows her to take advantage of certain tax benefits and potentially lower her overall tax liability.Rate this question:
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- 13.
Victor is 39 years old. He has been legally separated from his wife Janet since February 1, 2010. Their divorce was not yet final at the end of the year. They have two minor children. One child lives with Victor and the other child lives with Janet. The children have been with their respective parents from February through December of the tax year. Victor provides all of the support for the minor child living with him. Janet refuses to file jointly with Victor this year. Therefore, the most beneficial filing status that Victor qualifies for is:
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Married Filing Separately
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Single
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Head of Household
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Qualifying Widower with a Dependent Child
Correct Answer
A. Head of HouseholdExplanation
Victor qualifies for the Head of Household filing status because he meets the requirements. He is considered unmarried because he has been legally separated from his wife since February 1, 2010, and their divorce is not yet final. He also has a qualifying dependent, as he provides all of the support for the minor child living with him. This filing status generally provides more favorable tax rates and a higher standard deduction compared to filing as Single or Married Filing Separately. It is not possible for Victor to qualify as a Qualifying Widower with a Dependent Child since he is not widowed.Rate this question:
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- 14.
Sean is single. His mother Clara lives in an assisted living facility. Sean provides all of Clara's support. Clara died on June 1, 2010. She had no income. Which of the following is true?
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Sean may file as Head of Household and may also claim his mother as a dependent on his 2010 tax return.
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Sean must file Single in 2010, and he cannot claim his mother as a dependent on his tax return.
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Sean may claim his mother as a dependent on his tax return, but he cannot claim Head of Household status for 2010.
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None of the above.
Correct Answer
A. Sean may file as Head of Household and may also claim his mother as a dependent on his 2010 tax return.Explanation
Sean may file as Head of Household because he is unmarried and provides more than half of the support for his mother, who lived in an assisted living facility. Additionally, he can claim his mother as a dependent on his tax return since she had no income and he provided her support. This allows Sean to take advantage of the benefits and deductions associated with being Head of Household and claiming a dependent.Rate this question:
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- 15.
Regina's marriage was annulled in December 2010. She was married to her husband in 2008 and filed jointly with him in 2008 and 2009. Regina has no dependents. Which of the following statements is true?
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Regina must file amended returns, claiming Single filing status for all open years affected by the annulment.
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Regina is not required to file amended returns, and she must file Single on her 2010 tax return.
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Regina is not required to file amended returns, and she must file Married Filing Separately on her 2010 tax return.
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Regina is not required to file amended returns, and she must file Married Filing Jointly on her 2010 tax return.
Correct Answer
A. Regina must file amended returns, claiming Single filing status for all open years affected by the annulment.Explanation
When a marriage is annulled, it is treated as if it never happened. Therefore, Regina's filing status for all open years affected by the annulment should be changed to single. She is required to file amended returns to correct her filing status for those years.Rate this question:
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- 16.
A taxpayer may NEVER amend a joint tax return from "Married Filing Jointly" to "Married Filing Separately" after the filing deadline.
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True
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False
Correct Answer
A. FalseExplanation
A taxpayer may amend a joint tax return from "Married Filing Jointly" to "Married Filing Separately" after the filing deadline.Rate this question:
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- 17.
Lisa married Harry in 2005, and they have two dependent children. Harry died in 2008. Lisa has never remarried. Which filing status should Lisa use for her 2010 tax return?
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Single
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Married Filing Jointly
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Head of Household
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Qualifying Widow with Dependent Child
Correct Answer
A. Qualifying Widow with Dependent ChildExplanation
Since Lisa's husband Harry died in 2008 and she has not remarried, she can use the filing status of "Qualifying Widow with Dependent Child" for her 2010 tax return. This filing status is available for two years after the death of a spouse if the taxpayer has a dependent child and meets certain other requirements.Rate this question:
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- 18.
Mary and Troy are married and live together. Mary earned $7,000 in 2010, and Troy earned $42,000. Mary wants to file a joint return, but Troy refuses to file with Mary and instead files a separate return. Which of the following statements is true?
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Mary may still file a Married Filing Joint tax return and sign Troy's name as an "absentee" spouse.
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Mary and Troy must both file separate returns.
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Mary may file as Single because Troy refuses to sign a joint return.
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Mary does not have a filing requirement.
Correct Answer
A. Mary and Troy must both file separate returns.Explanation
Mary and Troy must both file separate returns. This is because if one spouse wants to file a joint return, both spouses must agree to file jointly. In this case, Troy refuses to file with Mary and instead files a separate return, so they cannot file a joint return. Therefore, they must file separate returns.Rate this question:
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- 19.
Dwight and Angela are married, but they choose to file separate tax returns for tax year 2010, because Dwight is being investigated by the IRS for an older tax year. Dwight and Angela file their separate tax returns on time. A few months later, after the investigation is over and Dwight is cleared of all wrongdoing, Dwight wishes to file amended returns and file jointly with his wife in order to claim the Earned Income Credit. Which of the following is TRUE?
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Dwight is prohibited from changing his filing status in order to claim this credit.
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Dwight and Angela may amend their separate tax returns to Married Filing Jointly in order to claim the credit.
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Dwight may amend his tax return to joint filing status, but he may not claim the credit.
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Angela may not file jointly with Dwight after she has already filed a separate tax return.
Correct Answer
A. Dwight and Angela may amend their separate tax returns to Married Filing Jointly in order to claim the credit.Explanation
Dwight and Angela can amend their separate tax returns to Married Filing Jointly in order to claim the Earned Income Credit. Since Dwight is cleared of all wrongdoing and the investigation is over, there is no prohibition for him to change his filing status. By filing jointly, they can claim the credit together. Angela is also able to file jointly with Dwight even after she has already filed a separate tax return.Rate this question:
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- 20.
Cecily is in the process of adopting an infant boy. She qualifies to take the child as a dependent, but she cannot obtain a Social Security Number for the child yet. What can you advise Cecily to do in order to claim the child?
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Cecily may file a tax return on paper and put "adopted" in the line for the SSN.
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Cecily must wait until a valid Social Security Number is issued in order to claim the child.
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Cecily may apply for an ATIN in order to claim the baby.
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Cecily may not claim the child until the adoption is final.
Correct Answer
A. Cecily may apply for an ATIN in order to claim the baby. -
- 21.
Which of the following statements is TRUE regarding the Head of Household filing status?
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The taxpayer is considered unmarried on the first day of the year.
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The taxpayer's spouse must live int he home during the tax year.
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The taxpayer's dependent parent does not have to live with the taxpayer in order to qualify for Head of Household.
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The taxpayer paid less than half of the cost of keeping up the house for the entire year.
Correct Answer
A. The taxpayer's dependent parent does not have to live with the taxpayer in order to qualify for Head of Household.Explanation
The correct answer is that the taxpayer's dependent parent does not have to live with the taxpayer in order to qualify for Head of Household. This means that even if the dependent parent does not live with the taxpayer, the taxpayer can still claim the Head of Household filing status as long as they meet the other requirements such as being unmarried on the first day of the year and paying more than half of the cost of keeping up the house for the entire year.Rate this question:
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