Filing Status
Deductions
Qualifying Children
Tax Credits
Military Situations
100
Your filing status if you are divorced under a final decree by the last day of the year and you have no dependents.
What is Single?
100
Certain personal expenses such as medical expenses, mortgage interest, state taxes, theft losses, charitable contributions, and miscellaneous itemized deductions are reported on this form.
What is the Schedule A of the income tax return?
100
To meet this test, the child cannot have provided more than half of his or her own support for the year.
What is Support test?
100
A credit of $1,000 for each qualifying child you claim on your return.
What is the child tax credit?
100
Which of the following is included in gross income? Uniform allowances Special duty assignment pay Basic housing allowance State bonus pay for service in a combat zone
What is special duty assignment pay?
200
This filing status allows you and your spouse to report your combined income and deduct your combined allowable expenses, even if one of you had no income or deductions.
What is Married Filing Jointly?
200
Your move will meet the distance test for the moving expenses deduction, if your new main job location is at least this many miles farther from your former home than your old main job location was from your former home.
What is 50 miles?
200
You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. If the child does not live with you, the child does not meet the residency test to be your qualifying child. However, the child may still be this type of dependent.
What is a qualifying relative?
200
The child and dependent care credit amount is a maximum of what percentage of work-related child and dependent care expenses.
What is 35%?
200
Under this law, a civilian spouse of an active duty U.S. military service member can choose to keep the prior domicile for tax purposes, when accompanying the spouse who is relocating under military orders, and the domicile is the same as the service member.
What is the Military Spouse Residency Relief Act (MSRRA)?
300
The filing status that results in disallowance of EIC, education credit, and in most cases, the credit for child and dependent care expenses.
What is Married Filing Separately?
300
This deduction may be limited if you (or your spouse, if you are married) are covered by a retirement plan at work and your income exceeds certain levels.
What is the IRA deduction?
300
Temporary absences. Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Business, Vacation, Military service or ???
What is education/school?
300
A credit for eligible contributions to an employer-sponsored retirement plan or to an IRA, based on contributions you make, your credit rate, and your AGI.
What is the Saver's Credit or Credit for Contributions to Retirement Plans?
300
This exclusion does not apply to the wages and salaries of military and civilian employees of the U.S. Government. Employees of the U.S. Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel, even if earned in foreign countries.
What is the foreign earned income exclusion?
400
This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions).
What is Qualifying Widower?
400
Half of this tax consisting of Social Security and Medicare taxes, primarily for individuals who work for themselves is deductible in figuring your adjusted gross income.
What is self-employment tax?
400
To qualify as a student, your child must be a fulltime student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body, for at least this number of months of the year.
What is 5 calendar months?
400
A credit of up to $2,500, available for the first four years of post-secondary education, for qualified tuition and related expenses. An eligible student must be enrolled at least half-time for at least one academic period during the year.
What is the American Opportunity Credit?
400
A qualified reservist distribution is not subject to the 10% additional tax on early distributions from certain retirement plans. One requirement is being ordered or called to active duty for an indefinite period because you are a member of a reserve component a period or more than this number of days.
What is 179 days?
500
Your filing status if your spouse is a nonresident alien for only the last 2 months of the year, and you decide together not to treat her as a resident alien, even though you have a child together.
What is Head of Household? Your considered unmarried for HOH purposes if your spouse was a nonresident alien at ANY time during the year. (Pub 501)
500
To be an eligible individual and qualify for an HSA, you must meet the following requirements. •You have no other health coverage •You are not enrolled in Medicare. •You cannot be claimed as a dependent on someone else's 2014 tax return. •You must be covered under a this type of health plan on the first day of the month.
What is High Deductible?
500
Five tests must be met for a child to be your qualifying child. The five tests are: 1. Relationship, 2. Age, 3. Residency, 4. Support, and 5. ???
What is Joint Return?
500
You can choose to take the amount of any qualified foreign taxes paid or accrued during the year as a foreign tax credit or this type of deduction.
What is an itemized deduction on Schedule A of the Form 1040?
500
By Executive Order No. 13239, Afghanistan (and airspace above) was designated as a combat zone beginning on this date or year.
What is September 19, 2001 (following the September 11 attacks)?
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