VITA Basic Exams Bundled Together |
Questions and Verified Answers| 100%
Correct| Graded A
QUESTION
For a relative to qualify a taxpayer to be
... [Show More] Head of Household, how long must the taxpayer's
home be the main home of the relative?
A. Two or more years
B. The entire year
C. More than half the year
D. At least three months
Answer:
C. More than half the year
The taxpayer's home must have been the main home of the qualifying person for more than half
the year
QUESTION
Fred has always filed a joint return with his spouse. His spouse passed away in August
2021.Fred provides all the support for his two dependent children, ages 7 and 9.If Fred does not
remarry, which filing status could he use for the following tax years?
2021, 2022, 2023 & 2024
Answer:
For the 2021 tax year, Fred can file under the Married Filing Jointly status. The next two years,
Fred can file as a Qualifying Widow(er). After that, he can file as Head of Household
2021 - Married Filing Jointly or Married Filing Separately
2022 - Qualifying Widow(er)
2023 - Qualifying Widow(er)
2024 - Head of Household
QUESTION
To determine if a widowed taxpayer can use the Qualifying surviving spouse status, you need to
know all the following information EXCEPT
A. The year the spouse died
B. If the taxpayer filed a joint return for the year the spouse died
C. Whether the taxpayer furnished more than half the cost for keeping up the main home of a
qualified child
D. That the taxpayer did not remarry before the end of the tax year
Answer:
B. If the taxpayer filed a joint return for the year the spouse died
The taxpayer must have been eligible to file a joint return; it does not matter if a joint return was
actually filed
QUESTION
The two filing statuses that generally result in the lowest tax amounts are
Married Filing Jointly and
A. Married Filing Separately
B. Head of Household
C. Qualifying Surviving Spouse
D. Single
Answer:
C. Qualifying Surviving Spouse
The Qualifying Surviving Spouse filing status yields as low a tax amount as Married
Filing Jointly
QUESTION
In 2010, Claudia and her spouse Raymond adopted two-year-old Rachel. Although eligible to
file jointly, Claudia and Raymond always filed separately. In October 2021, Claudia's spouse
died. She continued to support Rachel and she did not remarry.
Which filing status should Claudia use for 2021? A. Qualifying Surviving Spouse
B. Either Married Filing Jointly or Married Filing Separately
C. Head of Household
D. Single
Answer:
B. Either Married Filing Jointly or Married Filing Separately
In the year a taxpayer's spouse dies, if the taxpayer does not remarry, he or she can use either of
the married filing statuses
QUESTION
Yolanda and Sean Mercer want to file under the Married Filing Separately status. If Yolanda
wants to itemize deductions, then
A. They will have to file jointly
B. Sean must either itemize his deductions or claim a zero standard deduction C. Sean must take
the standard deduction
Answer:
B. Sean must either itemize his deductions or claim a zero standard deduction
A taxpayer whose spouse itemizes deductions or losses must either itemize deduc- tions or claim
"0" as the standard deduction
QUESTION
Mrs. Calvin is divorced and lived with her 21-year-old unmarried son, Drew, all year. She paid
for all their rent and food, and provided more than half
of Drew's total support. She cannot claim Drew as a dependent because he earned $5,000 and is
not a student.
Which filing status should Mrs. Calvin use? A. Head of Household
B. Married Filing Separately
C. Single
Answer:
C. Single
Mrs. Calvin is not married, and she cannot claim Drew as a dependent or use him as her
qualifying child for Head of Household. [Show Less]