INCOME
ADJUSTMENTS
DEDUCTIONS
CHILDREN
FILING STATUS
100
If this is incorrect on your W2, you cannot file the return until it is corrected.
What is wages or withholding?
100
$250
What is the allowable adjustment for qualified educator expenses?
100
$6100
What is the standard deduction for a Single taxpayer?
100
The 4 tests for a qualifying child, not including the joint return test.
What are Relationship, Residency, Age, Support
100
The date your filing status is determined
What is December 31?
200
This schedule reports interest income and/or dividend income greater than $1500.
What is Sch B?
200
Form 8889
What form is used to report HSA contributions and distributions?
200
$1200 for married taxpayers and qualifying widow(er)s, or $1500 for all other taxpayers.
What is the additional standard deduction for age or blindness?
200
Two filing statuses that require a child on the return.
What are Head of Household and Qualifying Widow?
200
These 2 amounts combine to make up the gross income filing requirement for most taxpayers.
What are standard deduction and personal exemption?
300
This Schedule reports information from a 1099-B
What is Sch D?
300
$2500
What is the maximum amount deductible for student loan interest paid per return?
300
The calculation to determine the taxable income of a taxpayer who itemizes.
What is AGI minus Itemized Deductions minus Exemptions?
300
Three benefits that travel with Form 8332 to the noncustodial parent.
What are Exemption, Child Tax Credit, Addl Child Tax Credit, Education Credits?
300
This filing status requires that your child live with you the entire year.
What is Qualifying Widow(er)?
400
85%
What is the maximum taxable amount of Social Security benefits received during the year?
400
This is the only adjustment on the 1040 requiring a Social Security number.
What is alimony paid?
400
Three types of taxes deductible on Sch A
What are state and local income taxes, personal property taxes, general sales tax, foreign tax paid and real estate taxes?
400
The last year your child qualifies you for the Child Tax Credit?
What is the year before he turns 17?
400
This filing status is unavailable to married taxpayers filing separate returns if they are custodial grandparents.
What is Head of Household?
500
The code on 1099R that carries the taxable income received to Line 7 of the 1040.
What is Code 3 showing disability pay before full retirement age?
500
The two requirements to claim moving expenses
What are distance and time?
500
The most common MISC. deduction not subject to the 2% floor?
What are gambling losses?
500
The order of the tie-breaker rules.
What is Parent Custodial Parent Parent with the highest AGI person with the highest AGI (if no parent can claim the child) person with the highest AGI if no parent chooses to claim the child and that person's AGI is higher than the parent's?
500
The filing status you are not allowed to amend TO after the filing deadline.
What is Married Filing Separately?
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