Show:
Children of Divorced or Separated Parents
Filing Status
Child tax credit
Due Diligence
Dependents
100
Who the child lived with for more than 1/2 of the year
What is the custodial parent
100
When a husband and a wife file together
What is Married filing jointly (MFJ)
100
$1000
What is the maximum amount per child
100
Form 8867
What is the Paid Preparer's Due Diligence Checklist
100
$4050
What is an exemption
200
-One or more of the parents provided more than half the support -The child lived with one or both parents for more than half the year -At the end of the year, the parents are:divorced or legally separated, there's a written separation agreement, or they lived apart for the last 6 months of the year
What are the rules for divorced or separated parents
200
An unmarried person supporting a household with a qualifying dependent
What is Head of Household (HH)
200
non-refundable credit
What is Child Tax Credit
200
Satisfy the knowledge requirement
What is one of the Due Diligence requirements
200
Is not a qualifying child
What is a qualifying relative
300
this is determined by the circumstances each year
What is the custodial parent
300
a married couple who don't want to file together
What is Married filing separately
300
Refundable credit
What is the additional Child tax credit
300
Protecting Americans from Tax Hikes
What is the PATH act of 2015
300
Can be any age if permanently and totally disabled
What is a qualifying child
400
Form 8332
What is "Release/Revocation of Release of Claim to Exemtion for Child by Custodial Parent.
400
single, Married filing Jointly, Married filing Separately
What are the filing statuses that don't requires a qulifying dependent
400
found in IRS Publication 972
What is the child tax credit worksheet
400
Who is the Tax Professional who signs the return (with their PTIN)
Who is the Tax Professional who signs the return (with their PTIN)
400
*under the age of 19...at end of year *a full-time student under the age of 24 and younger than the taxpayer *Permanently and totally disabled, regardless of age
What is the age test
500
Claims the Child Tax Credit
What is the parent taking the exemption
500
A taxpayer with a qualifying dependent who's spouse died a year ago
What is Qualifying Widow(er)
500
consists of adjusted gross income without regard to any exclusions for foreign earned income or US possession income
What is MAGI - modified adjusted gross income for child tax credit purposes
500
Earned income Credit Child Tax Credit/Additional Child Tax Credit American Opportunity Credit
What are the credits protected by Due Diligence
500
may not claim any dependents
What is a taxplayer who may be claimed by another person