Question

Jeff and Linda got married in December of 2018.

They are both U.S. citizens with valid Social Security numbers.

They do not elect to file a joint return for 2018.

Jeff worked all year and received wages of $32,000. He received full health insurance coverage from his employer all year.

Linda worked part-time at a book store January through September. She earned $9,000 for the year. In November, she started working at the library. She had health insurance through her employers, except for the month of October when she was unemployed.

Jeff may need to make a shared responsibility payment.

True False

Jeff and Linda got married in December of 2018. They are both U.S. citizens with valid Social Security numbers. They do not elect to file a joint return for 2018. Jeff worked all year and received wages of $32,000. He received full health insurance coverage from his employer all year. Linda worked part-time at a book store January through September. She earned $9,000 for the year. In November, she started working at the library. She had health insurance through her employers, except for the month of October when she was unemployed. 2. Linda does not need to make a shared responsibility payment because she qualifies for an exemption under the short coverage gap criteria.

True

False

Ava is 43, divorced, and earned $38,000 in wages. Ava's 20-year-old son, David, is unmarried and a full-time student working towards a degree in Business Administration. David lives on campus during the school year and spent the summer at home with his mother. David does not have a felony drug conviction. Ava paid $4,000 of David's tuition that was not covered by his scholarship. Ava provided more than half of her son's support and all the cost of his room and board on campus. David's only income was $3,800 in wages. Ava and David are U.S. citizens and have valid Social Security numbers. 3. Ava cannot claim her son for the earned income credit because he did not live with her for more than half the year and does not meet the residency test.

	A. True, David only lived with his mother during the summer, which was less than six months.

	B. False, attendance at school is considered a temporary absence and this time is counted as time that her child lived with her.

Ava is 43, divorced, and earned $38,000 in wages. Ava's 20-year-old son, David, is unmarried and a full-time student working towards a degree in Business Administration. David lives on campus during the school year and spent the summer at home with his mother. David does not have a felony drug conviction. Ava paid $4,000 of David's tuition that was not covered by his scholarship. Ava provided more than half of her son's support and all the cost of his room and board on campus. David's only income was $3,800 in wages. Ava and David are U.S. citizens and have valid Social Security numbers. 4. David is Ava’s qualifying person for which of the following? (Select all that apply)

	A. Head of Household filing status

	B. Credit for other dependents

	C. Education credit

	D. Child tax credit

Ellen is 62. During the interview, she mentions that she always filed a joint return with her husband who died in 2014. Ellen has not remarried and she pays all the cost of keeping up her home. She earned $28,500 in wages for 2018. Ellen provides all the support for her two grandchildren who lived with her all year. Tricia is 12 years old and Evan is 16 years old. She does not have enough deductions to itemize. Her income tax before credits is $1,050. Ellen, Tricia, and Evan are all U.S. citizens with valid Social Security numbers. 5. What is the amount of Ellen's standard deduction?

	A. $24,000

	B. $19,600

	C. $18,000

	D. $12,000

Answer 1

1. False. Because linda was uncovered only for 1 month.
2. True. If a person is covered under the short coverage gap criteria or any other coverage criteria, then he/she does not need to make a shared responsibility payment.
3. Answer is option B False

False, attendance at school is considered a temporary absence and this time is counted as time that her child lived with her.

4. Answer is option A. Head of Household filing status

(Ava is single and David is her qualifying dependent)

5. Answer is option C. $18,000

(she does not qualify as qualifying widow as it has been more than 2 years to her husband’s death but she qualifies for head of household as she is single now and has a qualifying dependent to which she provides more than a half support)

answered by: anonymous