Filing Status & Dependents
Part 1 · 21 study cards · Active recall format
Q1.Name the five filing statuses available to individual taxpayers.
Exam wording
Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Surviving Spouse
Q2.What are the requirements to file as Head of Household?
Exam wording
unmarried on last day of year paid more than half of household costs qualifying person lived with taxpayer more than half the year
Q3.What is the standard deduction for 2025 for Head of Household?
Exam wording
$23,625
Q4.What is the gross income threshold for claiming a dependent as a qualifying relative for 2025?
Exam wording
$5,200
Q5.What five filing statuses are available to individual taxpayers?
Exam wording
Single; married filing jointly; married filing separately; head of household; and qualifying surviving spouse.
Q6.What tests must a child meet to be a qualifying child?
Exam wording
Relationship, age, residency, support, and joint-return tests.
Q7.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Taxpayer personal information (e.g., date of birth, marital status, dependents, identity protection PIN, state issued photo ID)
Exam wording
A six-digit number that helps prevent misuse of a taxpayer identification number
Q8.Recall the rule for this EA objective in Deductions And Credits: Child and dependent care credit
Exam wording
The care expenses must enable the taxpayer and spouse, if applicable, to work or look for work
Q9.What identification information must generally be obtained for an individual return?
Exam wording
correct name as shown on the Social Security card or ITIN letter valid SSN or ITIN for the taxpayer and each claimed dependent current mailing address and filing status facts needed to prepare an accurate return
Q10.Name the five individual filing statuses.
Exam wording
Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Surviving Spouse
Q11.What are the core Head of Household requirements?
Exam wording
the taxpayer is unmarried or considered unmarried on the last day of the tax year the taxpayer paid more than half the cost of keeping up a home for the year a qualifying person lived with the taxpayer more than half the year, subject to limited exceptions such as a dependent parent
Q12.What are the principal tests for a qualifying child?
Exam wording
relationship age residency support joint-return citizenship or residency status as required the child generally cannot provide more than half of their own support
Q13.What are the principal tests for a qualifying relative?
Exam wording
not a qualifying child of any taxpayer relationship or member-of-household test gross-income test support test citizenship or residency status as required
Q14.Name common fringe benefits that may be excluded from wages when requirements are met.
Exam wording
no-additional-cost services qualified employee discounts working-condition fringes de minimis fringes qualified transportation fringes within limits certain employer-provided educational, dependent-care, adoption, and group-term-life benefits within applicable rules
Q15.Why does worker classification matter for individual income reporting?
Exam wording
employees generally receive Form W-2 wages with withholding and employment taxes independent contractors generally receive Form 1099-NEC or similar reporting and may owe self-employment tax misclassification changes withholding, SE tax, and deductible expense treatment
Q16.What are the basic requirements for the student-loan interest deduction?
Exam wording
interest paid on a qualified student loan may be deductible as an adjustment to income the taxpayer must have a legal obligation to pay the interest phaseouts based on modified AGI and filing status can reduce or eliminate the deduction a dependent generally cannot claim it
Q17.What is the standard deduction?
Exam wording
a fixed amount based on filing status that reduces taxable income without itemizing additional standard deduction amounts may apply for age 65 or older or blindness some taxpayers must itemize, including certain MFS filers when the spouse itemizes
Q18.What is the Child Tax Credit in general terms?
Exam wording
a credit for each qualifying child who meets age, relationship, support, residency, and TIN requirements part of the credit may be refundable as the additional child tax credit when earned-income conditions are met phaseouts reduce the credit at higher modified AGI levels
Q19.What income generally counts as earned income for the Earned Income Tax Credit?
Exam wording
wages, salaries, tips, and other employee pay net earnings from self-employment combat pay if elected nontaxable employee compensation such as certain dependent-care benefits does not count as earned income for EITC
Q20.What is the child and dependent care credit?
Exam wording
a nonrefundable credit for employment-related care expenses for a qualifying person the taxpayer must have earned income and generally file a joint return if married expenses are limited by the care provider and earned-income rules, and the credit percentage phases down as AGI rises
Q21.Who may generally claim the premium tax credit?
Exam wording
individuals who obtain qualifying health coverage through the Marketplace household income within the applicable percentage-of-poverty range not eligible for other minimum essential coverage such as affordable employer coverage or government coverage that makes them ineligible not claimed as a dependent by another taxpayer
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