Ch 4-6 homework question pratice Flashcards
(21 cards)
The Samsons are trying to determine whether they can claim their 22-year-old adopted son, Jason, as a dependent. Jason is currently a full-time student at an out-of-state university. Jason lived in his parents’ home for three months of the year, and he was away at school for the rest of the year. He received $9,750 in scholarships this year for his outstanding academic performance and earned $4,950 of income working a part-time job during the year. The Samsons paid a total of $5,200 to support Jason while he was away at college. Jason used the scholarship, the earnings from the part-time job, and the money from the Samsons as his only sources of support.
Can the Samsons claim Jason as their dependent?
Yes
The Samsons are trying to determine whether they can claim their 22-year-old adopted son, Jason, as a dependent. Jason is currently a full-time student at an out-of-state university. Jason lived in his parents’ home for three months of the year, and he was away at school for the rest of the year. He received $9,750 in scholarships this year for his outstanding academic performance and earned $4,950 of income working a part-time job during the year. The Samsons paid a total of $5,200 to support Jason while he was away at college. Jason used the scholarship, the earnings from the part-time job, and the money from the Samsons as his only sources of support.
Assume the original facts except that Jason’s grandparents, not the Samsons, provided Jason with the $5,200 worth of support. Can the Samsons (Jason’s parents) claim Jason as their dependent?
Yes
The Samsons are trying to determine whether they can claim their 22-year-old adopted son, Jason, as a dependent. Jason is currently a full-time student at an out-of-state university. Jason lived in his parents’ home for three months of the year, and he was away at school for the rest of the year. He received $9,750 in scholarships this year for his outstanding academic performance and earned $4,950 of income working a part-time job during the year. The Samsons paid a total of $5,200 to support Jason while he was away at college. Jason used the scholarship, the earnings from the part-time job, and the money from the Samsons as his only sources of support.
Assume the original facts except substitute Jason’s grandparents for his parents. Determine whether Jason’s grandparents can claim Jason as a dependent.
No
The Samsons are trying to determine whether they can claim their 22-year-old adopted son, Jason, as a dependent. Jason is currently a full-time student at an out-of-state university. Jason lived in his parents’ home for three months of the year, and he was away at school for the rest of the year. He received $9,750 in scholarships this year for his outstanding academic performance and earned $4,950 of income working a part-time job during the year. The Samsons paid a total of $5,200 to support Jason while he was away at college. Jason used the scholarship, the earnings from the part-time job, and the money from the Samsons as his only sources of support.
Assume the original facts except that Jason earned $6,650 while working part-time and used this amount for his support. Can the Samsons claim Jason as their dependent?
No
John and Tara Smith are married and have lived in the same home for over 20 years. John’s uncle Tim, who is 64 years old, has lived with the Smiths since March of this year. Tim is searching for employment but has been unable to find any—his gross income for the year is $2,000. Tim used all $2,000 toward his own support. The Smiths provided the rest of Tim’s support by providing him with lodging valued at $5,000 and food valued at $2,200.
Are the Smiths able to claim Tim as a dependent?
Yes
John and Tara Smith are married and have lived in the same home for over 20 years. John’s uncle Tim, who is 64 years old, has lived with the Smiths since March of this year. Tim is searching for employment but has been unable to find any—his gross income for the year is $2,000. Tim used all $2,000 toward his own support. The Smiths provided the rest of Tim’s support by providing him with lodging valued at $5,000 and food valued at $2,200.
Assume the original facts except that Tim earned $10,000 and used all the funds for his own support. Are the Smiths able to claim Tim as a dependent?
Yes
John and Tara Smith are married and have lived in the same home for over 20 years. John’s uncle Tim, who is 64 years old, has lived with the Smiths since March of this year. Tim is searching for employment but has been unable to find any—his gross income for the year is $2,000. Tim used all $2,000 toward his own support. The Smiths provided the rest of Tim’s support by providing him with lodging valued at $5,000 and food valued at $2,200.
Assume the original facts except that Tim is a friend of the family and not John’s uncle.
No
John and Tara Smith are married and have lived in the same home for over 20 years. John’s uncle Tim, who is 64 years old, has lived with the Smiths since March of this year. Tim is searching for employment but has been unable to find any—his gross income for the year is $2,000. Tim used all $2,000 toward his own support. The Smiths provided the rest of Tim’s support by providing him with lodging valued at $5,000 and food valued at $2,200.
Assume the original facts except that Tim is a friend of the family and not John’s uncle and Tim lived with the Smiths for the entire year.
Yes
Francine’s mother Donna and her father Darren separated and divorced in September of this year. Francine lived with both parents until the separation. Francine does not provide more than half of her own support. Francine is 15 years old at the end of the year.
Is Francine a qualifying child to Donna?
Yes
Francine’s mother Donna and her father Darren separated and divorced in September of this year. Francine lived with both parents until the separation. Francine does not provide more than half of her own support. Francine is 15 years old at the end of the year.
Is Francine a qualifying child to Darren?
Yes
Francine’s mother Donna and her father Darren separated and divorced in September of this year. Francine lived with both parents until the separation. Francine does not provide more than half of her own support. Francine is 15 years old at the end of the year.
Assume Francine spends more time living with Darren than Donna after the separation. Who may claim Francine as a dependent?
Darren
Francine’s mother Donna and her father Darren separated and divorced in September of this year. Francine lived with both parents until the separation. Francine does not provide more than half of her own support. Francine is 15 years old at the end of the year.
Assume Francine spends an equal number of days with her mother and her father and that Donna has AGI of $54,000 and Darren has AGI of $51,600. Who may claim Francine as a dependent?
Donna
Jamel and Jennifer have been married 30 years and have filed a joint return every year of their marriage. Their three daughters, Jade, Lindsay, and Abbi, are ages 12, 17, and 22, respectively, and all live at home. None of the daughters provides more than half of her own support. Abbi is a full-time student at a local university and does not have any gross income.
Which, if any, of the daughters qualify as dependents of Jamel and Jennifer?
three of them
Jamel and Jennifer have been married 30 years and have filed a joint return every year of their marriage. Their three daughters, Jade, Lindsay, and Abbi, are ages 12, 17, and 22, respectively, and all live at home. None of the daughters provides more than half of her own support. Abbi is a full-time student at a local university and does not have any gross income.
Assume the original facts except that Abbi is married. She and her husband live with Jamel and Jennifer while attending school and they file a joint return. Abbi and her husband reported a $1,000 tax liability on their tax return. If all parties are willing, can Jamel and Jennifer claim Abbi as a dependent on their tax return?
Can Jamel and Jennifer claim Abbi as a dependent on their tax return?
No
Jamel and Jennifer have been married 30 years and have filed a joint return every year of their marriage. Their three daughters, Jade, Lindsay, and Abbi, are ages 12, 17, and 22, respectively, and all live at home. None of the daughters provides more than half of her own support. Abbi is a full-time student at a local university and does not have any gross income.
Assume the original facts except that Abbi is married. She and her husband live with Jamel and Jennifer while attending school and they file a joint return. Abbi and her husband reported a $0 tax liability on their tax return. If the couple had filed separately, Abbi would not have had a tax liability on her return, but her husband would have had a $250 tax liability on his separate return. Can Jamel and Jennifer claim Abbi as a dependent on their tax return?
Can Jamel and Jennifer claim Abbi as a dependent on their tax return?
No
Jamel and Jennifer have been married 30 years and have filed a joint return every year of their marriage. Their three daughters, Jade, Lindsay, and Abbi, are ages 12, 17, and 22, respectively, and all live at home. None of the daughters provides more than half of her own support. Abbi is a full-time student at a local university and does not have any gross income.
Assume the original facts except that Abbi is married. Abbi files a separate tax return. Abbi’s husband files a separate tax return and reports a $250 tax liability on the return. Can Jamel and Jennifer claim Abbi as a dependent?
Can Jamel and Jennifer claim Abby as a dependent?
Yes
Jamel and Jennifer have been married 30 years and have filed a joint return every year of their marriage. Their three daughters, Jade, Lindsay, and Abbi, are ages 12, 17, and 22, respectively, and all live at home. None of the daughters provides more than half of her own support. Abbi is a full-time student at a local university and does not have any gross income.
Assume the original facts except that Abbi is married. Abbi files a separate tax return. Abbi’s husband files a separate tax return and reports a $250 tax liability on the return. Can Jamel and Jennifer claim Abbi as a dependent?
Can Jamel and Jennifer claim Abbi as a dependent?
Yes
Dean Kastner is 78 years old and lives by himself in an apartment in Chicago. Dean’s gross income for the year is $2,500. Dean’s support is provided as follows: Himself (5 percent), his daughters Camille (25 percent) and Rachel (30 percent), his son Zander (5 percent), his friend Frankie (15 percent), and his niece Sharon (20 percent).
Absent a multiple support agreement, of the parties mentioned in the problem, who may claim Dean as a dependent?
None of these choices are correct
Dean Kastner is 78 years old and lives by himself in an apartment in Chicago. Dean’s gross income for the year is $2,500. Dean’s support is provided as follows: Himself (5 percent), his daughters Camille (25 percent) and Rachel (30 percent), his son Zander (5 percent), his friend Frankie (15 percent), and his niece Sharon (20 percent).
Under a multiple support agreement, who is eligible to claim Dean as a dependent?
Camille and Rachel
Dean Kastner is 78 years old and lives by himself in an apartment in Chicago. Dean’s gross income for the year is $2,500. Dean’s support is provided as follows: Himself (5 percent), his daughters Camille (25 percent) and Rachel (30 percent), his son Zander (5 percent), his friend Frankie (15 percent), and his niece Sharon (20 percent).
Assume that Camille is allowed to claim Dean as a dependent under a multiple support agreement. Camille is single, and Dean is her only dependent. What is Camille’s filing status?
Camille’s filing status
Single
