1. You must have lived in the house you maintained to claim head of household. This is true unless this house is for:                                                                  

A. A child
B. A parent
C. An aunt
D. A cousin

2. You must provide over half of the cost of keeping up a home for a child, parent, or other qualifying relative to file as "Head of Household." 

True False

3. If you are married, you could be considered unmarried for Head of Household purposes.                                                                                                  

True False

4. To qualify for you for Head of Household, a qualifying person can be   

A. A single son for whom you cannot claim and exemption but who lived with you for more than half the year.
B. A married child for whom you can claim an exemption.
C. A parent for whom you cannot claim an exemption.
D. A brother whom did not live with you for more than half of the year.

5. If a taxpayer is married, he must file jointly.      

True False

6. What are the five Filing Status' for tax year 2009 in the order that you see them on tax forms?

A. Single, Married filing jointly, Married filing separately, Head of household, and Qualifying Widow (er).    
B. Single, Married filing separately, Married Filing jointly, Head of household, and Qualifying Widow (er).
C. Single, Head of household, Married filing jointly, Married filing separately, and Qualifying Widow (er).
D. Single, Married filing jointly, Married filing separately, Qualifying widow (er) and Head of household.

7. A person who is single, is living alone, and has no dependents can file as Head of Household.                                   

True False

8. Esteban and his wife have been separated since May. They are not yet divorced. She has one child living with her. Esteban also has a child living with him. Of the following choices, what is the filing status that would not be possible for neither Esteban nor his wife?           

A. Single
B. Married filing jointly
C. Married filing separate
D. Head of Household

9. Jose is the only person maintaining a household for his father. He paid for all his father's upkeep. To claim him as a dependent, his father must be a resident of which of the following countries?                                

A. United States
B. Mexico
C. Canada
D. Any of the above
 

10. In order for a dependent to qualify you for the Head of Household filing status, the dependent can                       

A. Be your child who lived with you for at least 6 months of the year.
B. Be your parent who does not need to live with you any part of the year. 
C. Be your aunt who lived with you for at least 6 months of the year.
D. Any of the above
 

11. Which of the following does NOT meet the requirements to claim the Head of Household filing status?                              

A. Your spouse did NOT live in your home during the last 6 months of the tax year.
B. You paid more than half of the cost of keeping up your home for the entire year.
C. You are unmarried or considered unmarried on the last day of the year.
D. Your home was the main home for your foster child for only 5 months of the tax year.

12. For Head of Household purposes, if your father is your qualifying relative and he does not live with you, you must pay more than half the cost of keeping up his home for the year.                      

True False
 

13. For tax year 2009, please identify the 'Standard Deduction' amount for Married Filing Jointly:                                                      

A. $ 11,400 Federal.
B. $ 5,700 Federal.
C. $ 8,350 Federal.
D. $ 10,900 Federal.

14. If you and your spouse file separately, and your spouse itemizes her deductions, you must                                                           

A. Itemize your deductions also
B. Use the standard deduction instead
C. Tell her that she can't itemize because you are claiming the standard deduction
D. Split income between the two

15. If your spouse died in 2009, you can use the _______ filing status for tax year 2009, because it is more advantageous to do so.  

A. Single
B. Married Filing Jointly
C. Married Filing Separate
D. Qualifying Widow(er) With Dependent Child.
                 

16. If you were married on or before December 31, 2009,  what can your filing status be for tax year 2009?  

A. Single
B. Married Filing Jointly
C. Married Filing Separate
D. Both B and C are correct

17. Hector was widowed before January 1, 2009. He did not remarry in tax year 2009, and he did not have a child living with him. What is the only filing status that Hector can use?    

A. Single
B. Married Filing Jointly
C. Married Filing Separate
D. Qualifying Widow(er) With Dependent Child.

18. To qualify for 'Qualifying Widow(er) With Dependent Child' filing status, you must   

A. Have a qualifying child living with you all year.
B. Have not remarried by the end of the year.
C. Have paid more than half of the cost of keeping up a home for your child.
D. All of the above
 

19. Henry wants to claim his aunt on his return. His aunt lives in Mexico and does not qualify for a social security number. How does Henry claim an exemption for her if she doesn't have a valid social security number?   

A. He can obtain an individual taxpayer identification number (ITIN) from the IRS.
B. He can get her a fake number.
C. He can write "Applied For" in the social security number column.
D. Since she lives in Mexico a number is not required.
 

20. What is the Head of Household standard deduction amount for tax year 2009?  (for most people).                                         

A. $11,400 Federal.
B. $8,350 Federal.
C. $5,700 Federal.
D. $8,000 Federal.

21. If at the end of the tax year, you are married and living together, you can file   

A. Married filing separate
B. Married filing jointly
C. Head of Household
D. Both A and B are correct

22. If a husband and his wife file Married Filing Separate, they generally 

A. Split their wages in half.
B. Both sign each other's return.
C. Both report only their own income, exemptions, credits and deductions on their individual returns (unless they live in a community property state).
D. File as Head of Household although they did not live apart at any time during the year.

23. Mary's spouse, Joseph, died in an auto accident in 2008. Mary had not remarried and she supported their 5-year-old son all year. She qualifies to use the 'Qualifying Widow(er) With Dependent Child' filing status on her Federal return for the tax year 2009.  

True False

24. One of the requirements to use the 'Qualifying widow(er) With Dependent Child' filing status is that you use

A. 'Qualifying Widow(er) With Dependent Child' filing status in the year your spouse died.
B. 'Qualifying Widow(er) With Dependent Child' filing status for next 2 years that does not include the year of spouse's death
C. 'Qualifying Widow(er) With Dependent Child' for third year of spouse's death
D. 'Qualifying Widow(er) With Dependent Child' even if you remarry in that year.

25. If your child is considered temporarily absent from home, you can still claim him as living with you if he is away because of   

A. Illness
B. Education or business
C. Vacation or military service
D. Any of the above

26. If your filing status is Married Filing Separate, you CANNOT take the earned income credit.   

True False

27. Once you file a joint return, you CANNOT choose to file separate returns for that year after the due date of the return.   

True False

28. If you or your spouse (or both of you) filed a separate return, you generally can change to a joint return any time within 3 years from the due date of the separate return or returns.

True False

29. You are considered married for Head of Household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your non-resident spouse as a resident alien.

True False

30. What is the 'Standard Deduction' amount for a single dependent who earned $4,000 from his/her job in tax year 2009?      

A. $4,000 Federal.
B. $950 Federal.
C. $4,300 Federal.
D. $5,700 Federal.

31. One of the following does not meet the test required to be a qualifying child for Head of Household filing status.

A. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
B. The child must be (a). under the age of 19 at the end of the year, (b). Under the age of 24 at the end of the year and full-time student, or (c). any age if permanently and totally disabled.   
C. Your child is one of the relatives whom does not have to live with you to qualify you.
D. The child must have lived with you for more than half of the year.

32. What is the exemption amount for tax year 2009?   

A. Federal exemption amount is $3,650.
B. Personal exemption amount is $99 and spousal exemption amount is also $99.
C. Dependent exemption amount is $5,450.
D. All of the above are correct.

33. What are two types of exemptions?

A. Business and Investment exemptions.
B. Personal exemptions and exemptions for dependents.
C. Joint return and Gross Income exemptions.
D. Single and Married exemptions.

34. If you are a U.S. citizen or resident alien, whether you must file a federal income tax return depends on    

A. Your gross income.
B. Your filing status.
C. Your age and whether you are a dependent or not.
D. All of the above.

35. You may have to pay a penalty if you are required to file a tax return but fail to do so. If you willfully fail to file a tax return, you may be subject to criminal prosecution.

True False

36. If your parent (or someone else) can claim you as a dependent, and you were not age 65 or older or blind, you must file a return if

A. Your unearned income was more than $950.
B. Your earned income was more than $5,700.
C. Your gross income was more than the larger of $950 or your earned income (up to $5,400) plus $300.
D. Any of the above.

37. For 2009, you must file a return if       

A. You owe any special taxes, such as Alternative minimum tax, additional tax on qualified plans, and social security or Medicare tax on tips you did not report to your employer.
B. You received any advanced earned income credit (EIC) payments from your employer.
C. You had net earnings from Self-employment of at least $400 or wages of $108.28 or more from a church or qualified church-controlled organization exempt from employer social security and Medicare taxes.
D. Any of the above.

38. To qualify for Head of Household status, you must have paide more than half of the cost of keeping up a home for the year.

True False

39. Martha is an unmarried woman for tax year 2009. Her unmarried son lived with her all year and he was 18 years old at the end of the year. He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. As a result, Martha's filing status can be

A. Single.
B. Married Filing Separately.
C. Head of Household.
D. Qualifying Widow(er) With Dependent Child.

40. You can claim an exemption for a qualifying child or qualifying relative only if the following test is met.

A. Dependent taxpayer test.
B. Joint return test.
C. Citizen or resident test.
D. All of the above.

41. You can sign the return for your spouse as guardian even if you are not the guarding of your spouse who is mentally incompetent.

True False

42. Foreign students brought to this country under a qualified international education exchange program place in U.S. homes for a temporary period generally,

A. You can claim an exemption for them.
B. You cannot claim an exemption for them, but you may be able to take a charitable contribution deduction.
C. Are U.S. residents and meet the resident or citizen test.
D. You cannot claim a charitable contribution for them or claim them as dependents.

43. All of the following statements are true, except

A. You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
B. You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns.
C. You can claim any person as a dependent even if that person is from another country (any country).
D. You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.

44. To meet the age test, if your son turned 19 on December 10, and if he was not permanently and totally disabled or a full-time student, he still meets the age test because, he was 18 for most of the year.

True False

45. A scholarship received by a child who is a full-time student is not taken into account in determining whether the child provided more than half of his or her own support.

True False

46. The following statement is false regarding claiming an exemption for a dependent.

A. A person's own funds are not support unless they are actually spent for support.
B. A scholarship received by a child who is a full-time student is not taken into account in determining whether the child provided more than half of his or her own support.
C. An adopted child is always treated as your own child.
D. None of the above.

47. A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances. If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary.

True False