To File or Not to File
Filing Status
1040 Basics
Do You Qualify
It's All Relative
100
I am based on Gross Income, Earned Income, Unearned Income, Martial Status, Age and Blindness
What are filing requirements for dependents?
100
I am married, my spouse does not work and we have one child. These are my filing choices.
What is MFJ or MFS?
100
If you don't have one of these, the IRS probably doesn't know you exist.
What is Social Security Number? (Individual Taxpayer Identification Number or ITIN is also acceptable)
100
In order to be a dependent, it must be one of these.
What is a Qualifying Child or Qualifying Relative?
100
To be considered for Qualifying Relative, the first test is that I am not this.
What is not a Qualifying Child?
200
This is based on gross income, filing status, and age.
What are Filing Requirements?
200
I am single, but my mom moved in with me last January. She only received Social Security. My filing status is this.
What is Head of Household?
200
If you are Single or MFJ with no dependents, you may be able to use this simplest form to file.
What is 1040EZ?
200
It doesn't really matter how much income I make, as long as I am not providing more than half of my own support.
What is Qualifying Child?
200
If I am not related to the person I am living with, I must do this to satisfy Qualifying Relative Test 2.
What is live with them all year as member of household?
300
You have to file if you make more than $400 of this type of income.
What is Self Employment Income?
300
My kids and I lived with my boyfriend all year. They are not his kids. He supported us. I don't work. This is his filing status.
What is Single?
300
Your spouse is never one of these.
What is a dependent?
300
To pass this test for Qualifying Child, you must be blood related or placed in home by court order.
What is the Relationship test?
300
If a person does not satisfy one of the Qualifying Child or the Qualifying Relative test.
What is they can not be claimed as a dependent?
400
Generally, you will need to file a return if your income results in this.
What is Tax Liability?
400
I live with my single mom with my kids in her home. She pays all expenses with her pension. I earned $1500 last year, but will not file and am not married. This is my mom's filing status.
What is Head of Household?
400
If someone is claimed as a dependent on another return, they cannot claim this on their return.
What is their exemption?
400
In 2013, I must be less than this to meet the Gross Income Test.
What is $3900?
400
All income that is not tax exempt or social security benefits.
What is Gross Income?
500
Even if you are not required to file, you may file if it results in this.
What is a tax refund?
500
My single ex-spouse can claim our kids according to the divorce decree. They live with me all year and visit my ex-spouse on the weekends. This is my ex-spouse's filing status.
What is Single?
500
This is the amount that you will use to find your tax on the tax table if it is less than $100,000.
What is taxable income?
500
As the custodial parent, I can allow my ex to claim our kids by using this form.
What is Form 8332?
500
To satisfy the Qualifying Relative Support Test, you must provide this.
What is More than half of the person's total support for the year?