Question 1

An unmarried dependent taxpayer of another taxpayer isrequired to file a 2017 federal income tax return if they are notblind and age __________ with gross income of_________.

	a)2; $1,075 (all from interest).
	b)16; $1,000 ($800 wages plus $200 interest).
	c)17; $1,075 ($700 wages plus $375 interest).
	d)18; $6,300 (all from wages).

Question 2

Paul's unmarried daughter, Candace, lived with him inhis home for the entire year. Paul is divorced. He owns his ownhome and pays all of the costs of upkeep for the home. Paul paidover one-half of the cost of support for Candace. Paul may file ashead of household if Candace is __________.

	a)19 years old, not a full-time student, and earned $4,250 inwages.
	b)21 years old, a full-time student for five months, and earned$5,050 in wages.
	c)23 years old, a full-time student for four months, and earned$6,775 in wages.
	d)25 years old, a full-time student for six months, and earned$7,050 in wages.

Question 3

The IRA one-rollover-per-year limit appliesto:

	a)Trustee-to-trustee transfers made in the one-year period thatbegins the day the taxpayer receives the IRAdistribution.
	b)Failed financial institutions in the current tax year. c)All rollovers made in the current tax year.   d)Generally, all rollovers made in the one-year period thatbegins the day the taxpayer receives the IRAdistribution.   Question 4 Jocelyn, a 55-year-old taxpayer, receives $20,000 inwages. The maximum contribution she may make to her 401(k) plan in2017 is __________. a)$18,000   b)$20,000   c)$23,000   d)$24,000
	Question 5 Sonya Landrum (17) is a dependent of her parents. Shehad wages of $1,525 and earned $185 in interest from her savingsaccount. The maximum amount she may contribute to a traditional orRoth IRA for 2017 is __________. a)$0   b)$1,525   c)$1,710   d)$5,500    Question 6 The expenses that qualify for an education credit in2017 are __________. a)Tuition payments not offset by nontaxable scholarships,grants, or other benefits.   b)Fees for an optional student activity.   c)Costs for student health fees.   d)Tuition payments offset by nontaxable scholarships, grants, orother benefits. Question 7 Graduate-level classes taken at a local college qualifyas a work-related expense if the classes __________. a) Are needed to meet the minimum educational requirements of thetaxpayer's present trade.   b)Maintain or improve skills needed in the taxpayer's presentwork.   c)Qualify the taxpayer for a new trade orbusiness.   d) Are taken during an absence from your job lasting up to 18months.   Question 8 All of the following taxpayers are able to claim theChild and Dependent Care Credit EXCEPT __________. a)Darcie Castillo is divorced. Her daughter, Jalena (4), livedwith her all year. Darcie would have been able to claim thedependency exemption for Jalena except that she signed a waiverallowing her ex-husband to do so. While she was working, Darciesent her daughter to the Child's Play daycarecenter.   b)Mary Templeton's husband, Leonel, was disabled and unable tocare for himself for the entire year. Mary hired a nurse to carefor him in their home while she was at work. Mary and LeonelTempleton will file a joint return.   c)Shamar and Sierra McKinzy have a dependent daughter, Meghan(8). Shamar works full-time, and Sierra is extensively involved incharity work. They paid their church's daycare center to take careof Meghan while Sierra worked for various charitableorganizations.   d)Jeremy and Martha Mason have two dependent children, Terrence(10) and Amanda (5). Jeremy worked all year. Martha looked for ajob in July and worked from August through December. They paid ababysitter to care for the children from July through December. TheMasons will file a joint return.   Question 9 Ethan filed an extension to file his 2016 return andpaid 90% of his anticipated balance due of $800 on April 18, 2017.He paid $80 when he filed his 2016 Form 1040A on July 5, 2017.Ethan's failure-to-pay penalty is __________. a)$0   b)$80   c)$720   d)$800 Question 10 When the IRS offsets a married couple's joint refundbecause one spouse defaulted on a federally-guaranteed studentloan, the __________. a)Non-defaulting spouse should request innocent spouserelief.   b)Taxpayers should submit a joint offer incompromise.   c)Defaulting spouse should request a certificate ofnon-attachment.   d)Non-defaulting spouse should request relief as an injuredspouse.