TAX KNOWLEDGE
Samuel and Bridgette are married and lived together with their son, Mitchell (9), until Samuel moved out on November 17 of the tax year. Bridgette paid 100% of the cost of keeping up the home for herself and Mitchell. She also provided 100% of Mitchell’s support after Samuel moved out. Samuel and Bridgette are not divorced or legally separated. They are fi ling separate returns.
Can Bridgette use Head of Household (HOH) as her fi ling status?
NO
Yvette (22) is single and not a dependent of anyone else. Her niece, Angelina (18), came to live with her on February 1 of the tax year. Angelina is not married. Yvette provided more than half of Angelina’s support, and no one else lived with them. Which of the following is true?
Angelina is Yvette’s qualifying child
Bert and Ernestine are married and fi ling separate returns. Their daughter, Dora (10), is a qualifying child for both parents. They all lived together from January 1 until December 15 of the tax year, when Ernestine moved into a separate home with Dora. Bert’s AGI is $59,156 and Ernestine’s is $42,784. Bert and Ernestine each fi le a return claiming Dora as their qualifying child. Using the Tie-Breaker Rules, who is allowed to claim Dora as a qualifying child?
Only Ernestine
SAUL'S BIRTHDAY WAS WHICH DAY ?
MARCH 8TH
Bob’s wife died 18 months ago, and he has not remarried. Bob paid more than half the cost of keeping up a home that was the main home for himself and his stepdaughter, Valerie. Bob can claim Valerie as a dependent. Based on tax rates, generally, what is the most advantageous fi ling status Bob qualifi es to use?
Qualifying Widow(er) (QW)
Fred and Virginia are married and their two sons, Dean (17) and Harry (16), lived with them all year. • Virginia’s mother, Nancy, does not live with them, but provided more than half of the support for Dean and Harry. • Virginia’s niece, Monica (17), lived with Virginia all year. • Monica’s father, Leon, lives alone but provided more than half of Monica’s support. • Dean, Harry, and Monica are single. • No one can claim Fred, Virginia, Nancy, or Leon as a dependent. Which of the following is not true?
Dean and Harry are Nancy's qualifying children.
Lulu (17) is a qualifying child for both of her parents, Dean and Vivica. Dean and Vivica are not married, but they and Lulu lived together the entire year. Dean’s AGI is $55,741 and Vivica’s is $37,803. Dean and Vivica both claim Lulu on their tax returns. When the Tie-Breaker Rules are applied, who is allowed to claim Lulu?
Only Dean
WHAT THE USERNAME AND PASSWORD
JH@STORENUMBER
PASSWORD: T@xes4Fun@JH$$
HOW MANY GOOGLE REVIEWS DO WE HAVE FOR HKK
1155
Vincent and Cynthia are married but have not lived together for the last two years. Each of them paid more than half the cost of keeping up separate homes where they lived all year, each with their own qualifying child who they can claim as a dependent. Based on tax rates, generally, what is the most advantageous fi ling status Vincent and Cynthia qualify to use?
Married Filing Jointly (MFJ)
Andy and Melissa are married. On June 2 of the tax year, Melissa moved out of the house where she lived with Andy and their daughter, Candy (16). Candy stayed with Andy for the remainder of the year. Andy and Melissa provided all of Candy’s support. Melissa may claim Candy as a dependent on her tax return under the Special Rule for Divorced or Separated Parents if _______.
Melissa attaches a Form 8332 signed by Andy to her return.
Dana and her son, Tommy (4), lived with Dana’s boyfriend, Asa, for the entire year. Their relationship does not violate local law. Asa is not Tommy’s father, but he provided more than half of the support for Dana and Tommy. Dana’s only income is wages of $2,813, and she is not a qualifying child for anyone. Dana is not required to and does not fi le a tax return.
Asa can claim both Dana and Tommy as dependents
WHAT IS THE BAG ID :
REC # AND 1ST 5 LASTNAME
HOW MANY OFFICES ARE IN HKK
65
Walt and Julie are married U.S. citizens. Their son, Guy, was born while they lived in France. Which of the following is true?
Guy meets the Citizen or Resident Test.
Zeke and Carly have never been married or lived together. Their son, Gil (7), lived with Carly all year. Zeke worked and earned $45,000. Carly’s only income was unemployment compensation of $17,000. Zeke provided more than half of Gil’s support. Can Zeke claim Gil as a dependent on his tax return under the Special Rule for Divorced or Separated Parents?
Only if Carly provides Zeke with a signed Form 8332, releasing Gil’s dependency to him.
Lenny (19) is not a student and has been doing yard work since he was age 16 to earn money to buy a car. This year, he made over $5,000 maintaining yards in the neighborhood. Lenny lives with his father, Bruce, who provides more than half of Lenny’s support
Neither a qualifying child nor a qualifying relative
HOW MANY CLIENTS CAN GO IN ONE BAG ?
UNLIMITED
WHAT IS OUR NEW CC SCHEDULE ?
M,W,T,F,S
Paulette supported her married daughter, Andrea (18), and they lived together all year while Andrea’s husband, Carl, was in the Armed Forces. Carl is required to fi le a tax return, so Andrea and Carl fi le jointly. Had they fi led separately, Carl would have been required to fi le, but Andrea would not. Would Andrea or Carl meet the Joint Return Test for Paulette?
The Joint Return Test is not met for Andrea or Carl.
If you can be claimed as a dependent by another taxpayer, your standard deduction for 2021 what are your limits ?
(1) $1,100, or (2) your earned income plus $350
When completing the "Dependents" section of Form 1040, columns (1), (2), and (3), the taxpayer must provide all of the following information for each dependent they claim, except for the _______.
Date of birth
WHAT DO WE DO WITH CHECKS ?
STEP 1 : PROCESS CHECK IN CLOVER
STEP 2 : ATTACH IT TO B COPY
STEP 3: IF CLOVER DOES NOT TAKE CREATE A DTS
HOW LONG HAS OUR DM AND AMD'S BEEN WITH JACKSON HEWITT ?
SAUL : 5
JESSIE : 22
FLORENCE :11
MICHELLE : 3M