1. If your spouse had any gross income or was the dependent of someone else, you can still claim an exemption for him or her.

True False

2. If you were considered married for part of the year and lived in a community property state, special rules may apply in determining your income and expenses.

True False

True False

4. Lisa was married and had two dependent children in 2011. Her husband died in April 2011 and she remarried before the end of 2011. What filing status must Lisa use in 2011?

A. Single.
B. Married Filing Jointly.
C. Head of Household.   
D. Qualifying widow (er) with qualifying child.

5. Who can be a qualifying person to meet head of household requirements in 2011?

A. Your mother whom you can claim as a dependent but did not live with you.
B. Your adopted child who lived with you, he is married but can be claimed as your dependent
C. Your foster child who lived with you throughout the year and was your dependent. 
D. Your aunt, she lived with you the entire tax year.

6. Felipe is unmarried in 2011. His dependent daughter, Susan, lived with him the entire tax year. Property taxes are $ 2,500 and interest on your mortgage was $ 5,000 in the home where he and Susan live are shared equally with his ex-spouse. Philip paid the utilities $ 200 per month. What amount can be used by Philip as costs of maintaining a home to qualify to file as head of household?

A. $6,150.
B. $4,950.
C. $3,700.   
D. $9,900.

7. Maria's husband died in 2008. His son Robert is a dependent and has lived in the house with Maria since he was born in 2004. In 2011, Maria can do preparer her tax return as an Eligible Widow with Dependent Child.

True False

8. The unmarried daughter of Peter lived with him in the house for all of 2011. Peter is the owner of his home and he pays all costs of maintenance for his home. His ex-spouse did not live at home at any time during the tax year. Pedro can complete his tax return declaration as Head of Household in 2011.

True False

9. All the following are requirements to qualify for Head of Household, except:

A. You are not married or you are considered non-married the last day of the year.
B. Your spouse did not live in your household during the last 6 months.
C. For your father to qualify you for head of household he must live in your household for at least 6 months.
D. You paid more than half the cost of the home maintenance throughout the year.

10. Milton was 39 years old. He is divorced from his wife since March 1, 2011. They have two young children. A child lives in Milton and the other child lives with the child's mother. The children have been with their respective parents from March to December of the tax year. Milton provides all the support for the child living with him. The filing status with the lowest tax rate which Milton qualifies for is:

A. Married Filing Separate.
B. Single.
C. Head of Household.
D. Married Filing Jointly.

11. Jose was 37 years of age. His wife died during the tax year and he has not remarried. His late wife had no income. He has two minor children living with him. Jose paid all costs of home maintenance throughout the year and has paid for all the support of his wife and these children. The filing status with lower tax rate to which Jose qualifies:

A. Widower with qualifying child.
B. Married Filing Separate.
C. Head of Household.
D. Married filing jointly.

12. Maria's husband, John, died in a car accident in 2010. She has not remarried and she supported her son 5-years-of-age for the entire year. She qualifies as "an Eligible Widow with Dependent Child" for tax year 2011.

True False

13. William and Mary are married and have children. They were separated for the past 4 months. William's attorney filed a separate maintenance order with the court on December 31. The judge signed the decree until January 2 next year. William cannot file as Single for the year that he and Maria separated.

True False

14. Maria is not married. Her mother, which she can claim an exemption, lived in an apartment alone. She died November 14. The cost of maintaining the apartment for the year until her mom died was $ 8,000. Maria paid $ 5,600 and Maria's brother paid $ 2,400. Maria's brother made no other payments for the support of his mother. Maria's mother had no other income. Maria should use the single filing status in 2011.

True False

15. If you obtain a court annulment stating that a valid marriage never existed at all, you must file an amended return, declaring a filing status of single or head of household for each tax year affected by the annulment of marriage.

True False

16. If you qualify for more than one status, choose the one that allows you to pay more taxes.

True False

17. You are considered married for the whole year if, on the last day of your tax year, you and your spouse

A. Are separated and live together as husband and wife.
B. Are married and living separately and are legally separated by a divorce decree or separate maintenance agreement.
C. Are separated even if you have a divorce decree.
D. Any of the above.

18. Do not include as maintenance expenses costs such as

A. Rent, mortgage interest
B. Clothing, education, medical treatment, vacations, life insurance or transportation.
C. Real estate taxes, home insurance, repairs, utilities and food eaten at home.
D. All of the above.

19. You may be able to submit your return using the filing status of qualifying widower with dependent child for

A. The 2 years following the year of death of the spouse.
B. The 2 years following including the year of death of spouse.
C. The 3 years following the year of death of the spouse.
D. The years following the year of death of your spouse before you remarry.

20. If your qualifying person is your father or mother you could be entitled to the filing status of head of household,

A. Although you do not pay more than half of the expenses of maintaining a home that was the main residence of your mother or father throughout the year.
B. Although you do not claim an exemption for your parent.
C. Although your father or mother did not live with you.
D. Only if the costs of supporting your father or mother are in a nursing home.