Question

Robert, age 33, lived and worked in the U.S. all year. He is single and has no dependents. Robert is not lawfully present in the U.S. and has an Individual Taxpayer Identification Number (ITIN). Robert had wages of $19,000. He had no other income. He did not have any health insurance for all of 2017. If he gets a refund, Robert would like to split it between two separate bank accounts. 33. What form must be used to split Robert's refund?

	A. Form 8888

	B. Form 8880

	C. Form 8862

	D. There is no form. A refund can't be split.

34. Which health coverage exemption does Robert quality for?

	A. Short Coverage Gap

	B. Income below the filing threshold

	C. Not lawfully present in the U.S. and not a U.S. citizen

	D. None, Robert doesn't qualify for an exemption

35. Refer to Publication 4012, Tab H. Which of the following qualify as minimum essential coverage?

	A. Medicare Advantage plans

	B. COBRA coverage

	C. Employer-sponsored coverage under a group health plan

	D. All of the above

	E. A and C only

Answer 1

33. The answer is “A” – Form 8888. An individual who is filing a paper return will have to use IRS’ Form 8888 in order to split the refund among two or three different accounts.

34. The answer is “C” – Not lawfully present in the U.S. and not a U.S. citizen. However for this purpose Robert should be an immigrant with Deferred Action for Childhood Arrivals (DACA).

35. The answer is “D” – all of the above. Medicare Advantage Plans is a part of coverage under government sponsored plans. COBRA coverage is a part of employer sponsored coverage and so is employer-sponsored coverage under a group health plan.