Interview Notes

• Jeff and Linda got married in December of 2018.
• They are both U.S. citizens with valid Social Securitynumbers.
• They do not elect to file a joint return for 2018.
• Jeff worked all year and received wages of $32,000. He receivedfull health insurance coverage from his employer all year.
• Linda worked part-time at a book store January throughSeptember. She earned $9,000 for the year. In November, she startedworking at the library. She had health insurance through heremployers, except for the month of October when she wasunemployed.

1. Jeff may need to make a shared responsibility payment.True/False

2. Linda does not need to make a shared responsibility paymentbecause she qualifies for an exemption under the short coverage gapcriteria.True/False

Interview Notes

• Ava is 43, divorced, and earned $38,000 in wages.
• Ava's 20-year-old son, David, is unmarried and a full-timestudent working towards a degree in Business Administration. Davidlives on campus during the school year and spent the summer at homewith his mother.
• David does not have a felony drug conviction.
• Ava paid $4,000 of David's tuition that was not covered by hisscholarship.
• Ava provided more than half of her son's support and all thecost of his room and board on campus.
• David's only income was $3,800 in wages.
• Ava and David are U.S. citizens and have valid Social Securitynumbers.

3. Ava cannot claim her son for the earned income credit becausehe did not live with her for more than half the year and does notmeet the residency test.

A. True, David only lived with his mother during thesummer, which was less than six months.

B. False, attendance at school is considered a temporaryabsence and this time is counted as time that her child lived withher.

Interview Notes

• Ava is 43, divorced, and earned $38,000 in wages.
• Ava's 20-year-old son, David, is unmarried and a full-timestudent working towards a degree in Business Administration. Davidlives on campus during the school year and spent the summer at homewith his mother.
• David does not have a felony drug conviction.
• Ava paid $4,000 of David's tuition that was not covered by hisscholarship.
• Ava provided more than half of her son's support and all thecost of his room and board on campus.
• David's only income was $3,800 in wages.
• Ava and David are U.S. citizens and have valid Social Securitynumbers.

4. David is Ava’s qualifying person for which of the following?(Select all that apply)

A. Head of Household filing status

B. Credit for other dependents

C. Education credit

D. Child tax credit

Interview Notes

• Ellen is 62. During the interview, she mentions that she alwaysfiled a joint return with her husband who died in 2014.
• Ellen has not remarried and she pays all the cost of keeping upher home. She earned $28,500 in wages for 2018.
• Ellen provides all the support for her two grandchildren wholived with her all year. Tricia is 12 years old and Evan is 16years old.
• She does not have enough deductions to itemize.
• Her income tax before credits is $1,050.
• Ellen, Tricia, and Evan are all U.S. citizens with valid SocialSecurity numbers.

5. What is the amount of Ellen's standard deduction?

A. $24,000

B. $19,600

C. $18,000

D. $12,000

6. The maximum amount of additional child tax credit that Ellenis able to claim per qualifying child is:

A. $500

B. $1,000

C. $1,400

D. $2,000

Interview Notes

• Christopher and his wife Amanda have lived in the United Statessince 2012 and have Individual Taxpayer Identification Numbers(ITINs).
• Christopher is 45 and Amanda is 40. They have been marriedsince 2000. They both worked in 2018 and their combined wages forthe year were $40,000.
• They have one child, Jennifer, who is 3 years old and livedwith them all year. Jennifer is a U.S. citizen and has a validSocial Security number.
• In order for them to work, they paid $5,000 in daycare forJennifer. The statement from the daycare provider includes theprovider's name, address, valid Employer Identification Number, andthe amount paid for Jennifer's care.
• Christopher and Amanda provided all the support for Jenniferand all the costs of keeping up their home.

7. Can Christopher and Amanda claim Jennifer as a qualifyingchild for the earned income credit (EIC)?

A. Yes, because their income is below the threshold forclaiming EIC.

B. Yes, because Jennifer is 3 years old and lives withher parents.

C. No, because Christopher and Amanda both haveITINs.

D. Both A and B.

8. Which credits can Christopher and Amanda claim on their taxreturn?

A. Child and dependent care credit

B. Child tax credit

C. Credit for other dependents

D. Both A and B

Interview Notes

• Mathew and Ashley are both 28 years old.
• Mathew and Ashley are not married to each other and livedtogether all year. Mathew has never been married. Ashley is stilllegally married to another man, but she does not want to file ajoint return with her spouse.
• Ashley earned $27,000 in wages during 2018. Mathew received$13,000 in wages.
• Mathew has two children from a previous relationship. Mark is 9and Kevin is 6 years old. Mark and Kevin lived with Mathew andAshley for all of 2018. Mark and Kevin did not provide over half oftheir own support.
• Ashley paid all the rent, utilities, and household expenses.Mathew did not pay any household expenses.
• Mathew, Ashley, Mark, and Kevin are all U.S. citizens withvalid Social Security numbers.

9. Which of the following statements is true?

A. Both Ashley and Mathew's filing status isSingle.

B. Ashley is eligible to claim Head of Household andMathew must file Single.

C. Ashley's filing status is Married Filing Separatelyand Mathew's filing status is Single.

D. Ashley's filing status is Married Filing Separatelyand Mathew's filing status is Head of Household.

10. Who can claim Mark and Kevin as qualifying children forearned income credit?

A. Ashley

B. Mathew

C. Both Mathew and Ashley

Interview Notes

• George and Helen have an 18-year-old son, Joshua, who livedwith them all year and is a college student.
• George and Helen provided all the support for Joshua and allthe costs of keeping up their home.
• Joshua worked during the year and received wages of $2,000. Hehad $140 of federal withholding.
• The Reeds have a balance due on their return and are unsurewhat to do.
• George, Helen, and Joshua are U.S. citizens with valid SocialSecurity numbers.

11. What actions should George and Helen take to prevent havinga balance due next year?

A. They should use the withholdingcalculator.

B. They should adjust their Form W-4 to increasewithholding.

C. There is no way to prevent a balancedue.

D. Both A and B.

12. What options do George and Helen have if they are not ableto full pay their balance due by the due date of the return?

A. Wait to file their return until they have the moneyto pay the full amount owed.

B. File Form 4868, Application for Automatic Extensionof Time to File U.S. Individual Income Tax Return.

C. Pay as much as they can by the due date of the returnand request a payment plan.

D. Both A and C.

13. George and Helen ask if their son Joshua should file a taxreturn for 2018. How should the volunteer respond?A. Joshuais exempt from filing because he is a student.

B. Joshua does not have to file because he is theirdependent and they can claim his income on their taxreturn.

C. Joshua must file based on the 2018 filing thresholdfor children and other dependents.

D. Joshua should file a tax return to claim a refund ofhis withholding.

14. What is the amount of gambling winnings claimed on Jacob'sand Martha's 2018 tax return?

A. $0

B. $1,300

C. $2,000

D. $2,500

15. Jacob and Martha can claim $2,000 of qualified educationexpenses to calculate Daniel's American opportunitycredit.True/False

16. How much of Martha and Jacob's Social Security istaxable?

A. $0

B. $6,851

C. $7,169

D. $26,350

17. The amount of Martha and Jacob's standard deduction is$________.

18. Which of the following items are included in the totalpayments on Jacob and Martha's tax return?

A. Federal income tax withheld from Forms W-2 and1099

B. $400 applied from 2017 return

C. Refundable credits

D. All of the above

19. What form must be used to split Jacob and Martha’srefund?

A. Form 8888, Allocation of Refund (Including Savings BondPurchases)

B. Form 8880, Credit for Qualified Retirement SavingsContributions

C. Form 8862, Information To Claim Earned Income Credit AfterDisallowance

D. There is no form. A refund can't be split.

20. Does Emily have to pay a shared responsibility payment onher tax return?

A. Yes, she did not have full health coverage for 12months of the year.

B. No, she can claim a short coverage gap exemption onher tax return.

21. The amount of Emily's education credit claimed on her taxreturn is $________.

22. Emily's total federal income tax withheld is $________.

23. What is the total credit amount shown on Form 2441, Childand Dependent Care Expenses?

A. $0

B. $600

C. $660

D. $792

24. Emily is eligible to claim the child tax credit on her 2018tax return.True/False

25. Emily is subject to the 10% additional tax from her 401(k)distribution.True/False