Determining the filing status can be a little complicated. Although you may be the head of your house, you may not qualify for the head of household (HOH) filing status under state and federal tax laws.
Tax School Home PageStudent Instructions: Complete the following 3 steps: Read the reading material and answer the questions on this page. Submit the answers to the Assignment online (the questions on this page). Scroll down for all questions 1-40 on this page. When you are ready to submit click on the Assignment link. (These questions may appear again on the quiz online). Complete a quiz on the reading material: Quiz Online. You have 75 minutes to complete 50 questions for this quiz. You must study the reading material. You won't have time to look up questions in the reading material. If you don't pass, you can retry only after 24 hours have passed. - Every time you try the questions will be different. You will be disqualified from completing this segment if you do not allow the proper 24 hours in between tries. If you are disqualified, you will be notified through email of the substitute topic to complete.
Student Instructions: Complete the following 3 steps:
Read the reading material and answer the questions on this page.
Submit the answers to the Assignment online (the questions on this page). Scroll down for all questions 1-40 on this page. When you are ready to submit click on the Assignment link. (These questions may appear again on the quiz online).
Complete a quiz on the reading material: Quiz Online. You have 75 minutes to complete 50 questions for this quiz. You must study the reading material. You won't have time to look up questions in the reading material. If you don't pass, you can retry only after 24 hours have passed. - Every time you try the questions will be different. You will be disqualified from completing this segment if you do not allow the proper 24 hours in between tries. If you are disqualified, you will be notified through email of the substitute topic to complete.
Important: If you fail a topic you can try again until you pass. However, you cannot try again until 24 hours later. This will give you enough time to study and review the reading material.
You need FTB Publication 1540, FTB Publication 1051A, FTB 540/540A Booklet, IRS Publication 555, Form 1040A, Form 540A and Form 1040A Instructions to complete this assignment.
Tax Return filing situation 1:
Use the following W-2's and information to prepare a tax return for Saul Lopez and Brenda Garcia.
Saul (Date of Birth 9/15/1945) and Brenda (Date of birth 7/10/1955) were married throughout the year but did not live together at any time during the year. They will file their tax returns as Married filing separate. Saul and Brenda did not live together any part of 2011. So you need to file a tax return for Saul and another one for Brenda. They did not file a joint return or transfer any of their earned income between themselves. During the year their income (including W-2's) were as follows:
Saul received dividends from stock he owned before their marriage of $1,400. Brenda received dividends of $1,250 from stock she owned before the marriage.
Saul and Brenda received interest from an interest bearing account held jointly of $980.
Saul and Brenda paid $1480 per month for a 3 bedroom house for all of 2011. Saul uses one of the bedrooms as an office and the other bedroom is the guest room.
Saul received $16,400 Social Security benefits reported on box 5 of Form SSA-1099.
Tax Return filing situation 2:
Thom (Date of birth 6/19/1946) and Susan Evans (Date of birth 4/16/1948) are married. Their two children Sara Evans (DOB 01/10/1993 and SSN (DOB 11/25/1993 and SSN 611-09-0921), Samantha Evans (SSN 612-02-0352) and Susan's mother Sara Winston (SSN 015-52-7785), lived with them and qualify as their dependents. Amounts paid for their support where paid out of community funds. Thom and Susan have decided that Susan will claim her mom and that Thom will claim the girls.
Thom received $418 in dividends from stock that he owned before the marriage.
Susan received $315 in dividends from stock that she owned before the marriage.
Susan contributed $5,000 to an IRA for an IRS deduction on her 2011 tax return.
Thom received $26,550.59 Social Security benefits reported on box 5 of Form SSA-1099.
Use the following information to file a tax return for Thom and Susan. They need to file separate returns. They have lived together for all of 2011. The address and personal information is current and correct on the W-2's. They will not itemize their deductions.
After you have completed the above tax returns, answer the following questions as accurate as possible:
1. Look at the Form 540A that you prepared for Saul. What is the amount on Line 12?
A. $18,232 B. $21,783 C. $57,887 D. $57,057
2. Look at the Form 540A that you prepared for Saul. What is the amount on Line 13?
3. Look at the Form 540A that you prepared for Saul. What is the amount on Line 14c?
A. $3,322 B. $831 C. $1,661 D. $0
4. Look at the Form 540A that you prepared for Saul. What is the amount on Line 17?
A. $20,122 B. $57,056 C. $56,226 D. $0
5. Look at the Form 540A that you prepared for Saul. What is the amount on Line 19?
A. $16,353 B. $53,287 C. $52,457 D. $0
6. Look at the Form 540A that you prepared for Saul. What is the amount on Line 31?
A. $2,605 B. $2,530 C. $255 D. $0
7. Look at the Form 540A that you prepared for Saul. What is the amount on Line 70?
A. $93 B. $2,503 C. $2,428 D. $0
8. Look at the Form 540A that you prepared for Saul. What is the amount on Line 71?
A. $2,391.56 B. $412 C. $1,196 D. $0
9. Look at the Form 540A that you prepared for Saul. What is the amount on Line 111?
A. $1,307 B. $1,232 C. $319 D. $0
10. Look at the Form 540A that you prepared for Saul. What is the amount on Line 115?
11. Look at the Form 540A that you prepared for Brenda. What is the amount on Line 12?
A. $87,590 B. $89,330 C. $57,057 D. $56,226
12. Look at the Form 540A that you prepared for Brenda. What is the amount on Line 13?
13. Look at the Form 540A that you prepared for Brenda. What is the amount on Line 17?
14. Look at the Form 540A that you prepared for Brenda. What is the amount on Line 19?
A. $52,457 B. $89,330 C. $85,561 D. $53,288
15. Look at the Form 540A that you prepared for Brenda. What is the amount on Line 31?
A. $5,609 B. $2,530 C. $2,605 D. $0
16. Look at the Form 540A that you prepared for Brenda. What is the amount on Line 70?
A. $5,609 B. $5,507 C. $2,368 D. $2,443
17. Look at the Form 540A that you prepared for Brenda. What is the amount on Line 71?
A. $2,391.56 B. $1,980 C. $1,196 D. $0
18. Look at the Form 540A that you prepared for Brenda. What is the amount on Line 94?
A. $3,527 B. $1,172 C. $1,247 D. $0
19. Look at the Form 540A that you prepared for Brenda. What is the amount on Line 111?
20. Look at the Form 540A that you prepared for Brenda. What is the amount on Line 115?
21. Look at the Form 540A that you prepared for Thom. What is the amount on Line 12?
A. $14,945.54 B. $14,946. C. $28,588 D. $20,955
22. Look at the Form 540A that you prepared for Thom. What is the amount on Line 13?
A. $14,945.54 B. $57,153. C. $28,588 D. $20,955
23. Look at the Form 540A that you prepared for Thom. What is the amount on Line 14c?
A. $13,276 B. $5,643. C. $11,285 D. $0
24. Look at the Form 540A that you prepared for Thom. What is the amount on Line 17?
A. $45,868 B. $15,312. C. $15,899 D. $0
25. Look at the Form 540A that you prepared for Thom. What is the amount on Line 19?
A. $45,868 B. $42,099 C. $11,543 D. $45,868
26. Look at the Form 540A that you prepared for Thom. What is the amount on Line 31?
A. $157 B. $1,632 C. $102 D. $55
27. Look at the Form 540A that you prepared for Thom. What is the amount on Line 70?
A. $0 B. $1,027 C. $1,530 D. $55
28. Look at the Form 540A that you prepared for Thom. What is the amount on Line 71?
A. $0 B. $1,027 C. $2,054 D. $55
29. Look at the Form 540A that you prepared for Thom. What is the amount on Line 94?
A. $503 B. $1,027 C. $972 D. $1,192
30. Look at the Form 540A that you prepared for Thom. What is the amount on Line 111?
31. Look at the Form 540A that you prepared for Thom. What is the amount on Line 115?
A. $0 B. $1,027 C. $972 D. $1,192
32. Look at the Form 540A that you prepared for Susan. What is the amount on Line 12?
A. $75,955 B. $45,765 C. $76,965 D. $81,965
33. Look at the Form 540A that you prepared for Susan. What is the amount on Line 13?
34. Look at the Form 540A that you prepared for Susan. What is the amount on Line 17?
A. $71,322 B. $45,765 C. $76,965 D. $76,322
35. Look at the Form 540A that you prepared for Susan. What is the amount on Line 19?
A. $67,553 B. $72,553 C. $41,996 D. $76,322
36. Look at the Form 540A that you prepared for Susan. What is the amount on Line 31?
A. $1,632 B. $3,955 C. $4,400 D. $0
37. Look at the Form 540A that you prepared for Susan. What is the amount on Line 70?
A. $1,632 B. $1,530 C. $3,833 D. $4,298
38. Look at the Form 540A that you prepared for Susan. What is the amount on Line 71?
A. $2,054.34 B. $2,054 C. $1,027 D. $1,717
39. Look at the Form 540A that you prepared for Susan. What is the amount on Line 111?
A. $2,806 B. $503 C. $3,271 D. $187
40. Look at the Form 540A that you prepared for Susan. What is the amount on Line 111?
A. $2,806 B. $503 C. $0 D. $187
Please Note: If you filled out the answers directly on this page, please print this page or write down the answers before you proceed to submit them by clicking on "Assignment" in step 2 above.
