71) Amanda has two dependent children, ages 10 and 12. She earned $15,000 from her waitress job. How much of her child credit is refundable?
72) You may choose married filing jointly as your filing status if you are married and both you and your spouse agree to file a joint return. Which of the following facts would prevent you from being considered married for filing purposes?
A) You were married for several years, but your divorce became final in December.
B) You are married but living apart until some problems can be solved.
C) Your spouse died during the year but the executor of the estate has agreed to the filing of a joint return.
D) None of the above.
73) Tom and Alice were married on December 31 of last year. What is their filing status for last year?
A) They file as single.
B) They file as married joint or married separate.
C) They file as single for half the year and married for the other half.
D) They file as single for 364 days and married for one day.
74) When a spouse dies, the surviving spouse for the year of death
A) may file a married filing jointly return.
B) must file a tax return using the single filing status.
C) must file a tax return using the head of household filing status.
D) may file a married filing jointly return only if the death occurred in the last half of the year.
75) In 2010, Leo's wife died. Leo has two small children, ages 2 and 4, living at home whom he supports entirely. Leo does not remarry and is not claimed as a dependent on another's return during any of this period. In 2011, 2012, and 2013, Leo's most advantageous filing status is, respectively
A) single for all three years.
B) head of household for all three years.
C) surviving spouse, surviving spouse, head of household.
D) surviving spouse, surviving spouse, single.
76) Carter dies on January 1, 2012. A joint return election is made in 2012 and Marjorie properly qualifies as a surviving spouse for the two following years. Marjorie has one child that she claims as a dependent for this same period. The number of personal and dependency exemptions allowed Marjorie in 2012 and in 2013 is, respectively
A) 1 and 1.
B) 2 and 2.
C) 3 and 2.
D) 3 and 3.
77) Edward, a widower whose wife died in 2010, maintains a household for himself and his daughter who qualifies as his dependent. Edward's most favorable filing status for 2013 is
B) surviving spouse.
C) head of household.
D) married filing jointly.
78) In order to qualify to file as surviving spouse, all of the following criteria must be met by the widow or widower except
A) he or she and the decedent must have shared the same household as of date of death.
B) he or she must be a U.S. citizen or resident.
C) he or she be qualified to file a joint return in the year of death.
D) he or she must have at least one dependent child living at home the entire year and pay over half of the expenses of the home.
79) Which of the following dependent relatives does not have to live in the same household as the taxpayer who is claiming head of household filing status?
80) Sally divorced her husband three years ago and has not remarried. Since the divorce she has maintained her home in which she and her now sixteen-year-old daughter reside. The daughter is a qualified child. Sally signed the dependency exemption over to her ex-spouse. What is Sally's filing status for the current year and how many exemptions may she claim?
A) single and one
B) surviving spouse and one
C) head of household and one
D) head of household and two