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.
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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 9/15/1947) and Brenda (Date
of birth 7/10/1957) 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 2013. 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 $1,480 per month for a 3 bedroom house for all of 2013. Saul uses
one of the bedrooms as an office. This office is not used in any way for
Saul's work. The other bedroom is used as a 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 6/19/1948) and
Susan Evans (Date of birth 4/16/1950) are married. Their two
children Sara Evans (DOB 01/10/1995 and SSN (DOB 11/25/1995 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 2013 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 2013. 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?
A. $18,232
B. $21,783
C. $57,887
D. $57,057
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?
A. $1,307
B. $1,232
C.
$319
D. $0
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?
A. $87,590
B.
$89,330
C. $57,057
D. $56,226
13. Look at the Form 540A that you prepared for
Brenda. What is
the amount on Line 17?
A. $87,590
B. $89,330
C. $57,057
D. $56,226
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?
A. $3,527
B. $1,172
C. $1,247
D. $0
20. Look at the Form
540A that you prepared for Brenda. What is
the amount on Line 115?
A. $3,527
B. $1,172
C. $1,247
D. $0
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?
A. $503
B. $1,027
C. $972
D. $1,192
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?
A. $75,955
B. $45,765
C. $76,965
D. $81,965
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
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