2018 Oregon Specific Tax Course

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. Once you complete the 2018 filing a tax return tax course which includes the Oregon Specific Tax Course, you will have satisfied the continuing education which satisfies 9 hours of continuing tax education tax course (Oregon requires 30 hours).

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Student Instructions: Follow the following 2 steps:

	Instructions - You should do all of the following (steps 1 - 2)	Links:

Step 1	Read the reading material and answer the questions on this page (scroll down). So before you go to the reading material look at steps 1 and 2 here and at the questions on this page.	Reading Material
Step 2	Take each question below (scroll down) and write a paragraph for each question as part of an essay. Include one paragraph for an introduction and a paragraph for a conclusion. Each paragraph should have at least three complete sentences. Once you have your essay prepared, click on Submit Essay to submit your work one paragraph at a time. You should not go to submit essay until your essay is prepared.	Submit Essay

Tax Interview #4

Question

Introduction - For the introduction part of this essay, you may want to first answer the following fifteen questions with one paragraph each and then come back to fill in the introduction and mention something from each of the fifteen paragraphs.

If two or more taxpayers including a parent claim the same child as a qualifying child for a particular tax year, the person shall be treated as the qualifying child of which taxpayer? What will happen if indeed two taxpayers use the same dependent on their tax returns?

To be head of household, you must provide more than half of a person's total support during the calendar year to meet the support test. What must you do to determine whether you have provided more than half the support?

When are you are considered to have chosen to treat your nonresident alien spouse/RDP as a resident alien? Provide at least three.

If you are married at the end of the year, can a child nor anyone else qualify you for the head of household filing status? Explain.

If the person you want to qualify you for the head of household filing status did not live with your during the year, you cannot qualify for the head of household filing status unless this person is who? What are requirements for your dependent to qualify you for the head of household filing status? Where does this dependent have to live? (hint: your home, what countries?).

Do taxpayers have to collect a local Marijuana tax? Does Oregon allow licensed marijuana businesses to subtract expenses? If so, what expenses? How is this different from federal?

Do taxpayers need to make estimated timber tax payments? Who must pay estimated tax in Oregon? What are the consequences of not paying estimated tax?

How are gambling winnings and losses treated on your Oregon tax return? What gambling winnings are you not required to report? Can you include all your gambling losses on your Oregon tax return?

Does Oregon require withholding on pension and annuities? Is all retirement income tax by Oregon? What disability payments are included in Oregon income?

For the conclusion part of this essay, you may mention something from each of the fifteen previous paragraphs and offer an opinion. What do you think about all this?

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Revised: 04/02/18

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