Enter Title

Filing Status / Requirements

100

Five filing status

Single MFJ MFS HOH QW

200

True/False:   MFJ, wages 20,000, social security disability 20,000 required to file return.

False

300

Tie Breaker Rules

Parent

Custodial parent

Parent with higher agi

non parent with higher agi

400

MFS filing requirement

$5

500

Filing requirement of a dependent

Greater of:  Earned income + $350 or $1050 in unearned income.

QC / QR

100

Standard deduction for single filer

12,000

200

I can claim my cousin as my dependent.

It depends 

300

I am required to claim HOH

Qualifying child

400

5 Tests of qualifying child

Relationship 

Residency

Under age 19 / 24

Support

Joint Return/special case

500

Qualifying relative requirements

Relative or Residency

Gross Income

Support

Not a QC of another

Credits

100

Maximum amount for the Child Tax Credit

$2000

200

Maximum amount for Additional Child Tax Credit

$1400

300

I am a new credit for qualifying the age of 17.

Other Dependent Credit of $500

400

I am available to post secondary students in their first four years of college

AOC

500

I am the 4 requirements of form 8867?

(1) submit the eligibility checklist, (2) compute the credit, (3) pass the knowledge requirement, and (4) keep records.

Interest / Dividends

100

 Taxpayers who receive interest exceeding $1,500 must file me

Schedule B

200

I am generally issued by state or local government for capital improvement projects

Mutual bonds

300

Your credit union sends you a form that states you have received $100 in dividends ---which form is this reported on and where do you report it

1099INT - Schedule B, top

400

I am what makes me a qualified dividend

Held for more than one year

500

This is where tax is computed if there are long term gains or qualifying dividends

Qualified Dividends and Capital Gain Tax Worksheet 

Other Income/Adjustments

100

True / False:

Alimony received is only 85% taxable.

False 

200

True / False: 

Social Security Disability Income is non-taxale

False

300

Sally is a substitute teacher in the local preschool and has worked over 900 hours.  She spent $500 on classroom supplies.  What is her deductible adjustment ?

0 -- not k-12

400

Maximum adjustment allowed for IRA age 40

5500

500

I am an adjustment allowed for military personnel

Moving expenses