1. David and Lilly Fernandez have determined their tax liability on their joint tax return to be $1,990. They have made prepayments of $700 and also have a child tax credit of $2,000.

What is the amount of their tax refund or taxes due?

(1)	Total tax	?
(2)	child tax credit, or prepayments?	?
(3)	child tax credit or prepayments?	?
		?

2. The Samsons are trying to determine whether they can claim their 22-year-old adopted son, Jason, as a dependent. Jason is currently a full-time student at an out-of-state university. Jason lived in his parents home for three months of the year and he was away at school for the rest of the year. He received $9,500 in scholarships this year for his outstanding academic performance and earned $4,800 of income working a part-time job during the year. The Samsons paid a total of $5,000 to support Jason while he was away at college. Jason used the scholarship, the earnings from the part-time job, and the money from the Samsons as his only sources of support.

a. Can the Samsons claim Jason as their dependent?

yes or no?

3. The Samsons are trying to determine whether they can claim their 22-year-old adopted son, Jason, as a dependent. Jason is currently a full-time student at an out-of-state university. Jason lived in his parents home for three months of the year and he was away at school for the rest of the year. He received $9,500 in scholarships this year for his outstanding academic performance and earned $4,800 of income working a part-time job during the year. The Samsons paid a total of $5,000 to support Jason while he was away at college. Jason used the scholarship, the earnings from the part-time job, and the money from the Samsons as his only sources of support.

b. Assume the original facts except that Jasons grandparents, not the Samsons, provided him with the $5,000 worth of support. Can the Samsons (Jasons parents) claim Jason as their dependent?

Yes or no?

4. The Samsons are trying to determine whether they can claim their 22-year-old adopted son, Jason, as a dependent. Jason is currently a full-time student at an out-of-state university. Jason lived in his parents home for three months of the year and he was away at school for the rest of the year. He received $9,500 in scholarships this year for his outstanding academic performance and earned $4,800 of income working a part-time job during the year. The Samsons paid a total of $5,000 to support Jason while he was away at college. Jason used the scholarship, the earnings from the part-time job, and the money from the Samsons as his only sources of support.

c. Assume the original facts except substitute Jasons grandparents for his parents. Determine whether Jasons grandparents can claim Jason as a dependent.

yes or no?

5. The Samsons are trying to determine whether they can claim their 22-year-old adopted son, Jason, as a dependent. Jason is currently a full-time student at an out-of-state university. Jason lived in his parents home for three months of the year and he was away at school for the rest of the year. He received $9,500 in scholarships this year for his outstanding academic performance and earned $4,800 of income working a part-time job during the year. The Samsons paid a total of $5,000 to support Jason while he was away at college. Jason used the scholarship, the earnings from the part-time job, and the money from the Samsons as his only sources of support.

d. Assume the original facts except that Jason earned $5,500 while working part-time and used this amount for his support. Can the Samsons claim Jason as their dependent?

yes or no?

6. [The following information applies to the questions displayed below.]

Jasper and Crewella Dahvill were married in year 0. They filed joint tax returns in years 1 and 2. In year 3, their relationship was strained and Jasper insisted on filing a separate tax return. In year 4, the couple divorced. Both Jasper and Crewella filed single tax returns in year 4. In year 5, the IRS audited the couples joint year 2 tax return and each spouses separate year 3 tax returns. The IRS determined that the year 2 joint return and Crewellas separate year 3 tax return understated Crewellas self-employment income, causing the joint return year 2 tax liability to be understated by $9,800 and Crewellas year 3 separate return tax liability to be understated by $9,500. The IRS also assessed penalties and interest on both of these tax returns. Try as it might, the IRS has not been able to locate Crewella, but they have been able to find Jasper. (Leave no cells blank - be certain to enter "0" wherever required.)

a. What amount of tax can the IRS require Jasper to pay for the Dahvills year 2 joint return?

Amount of tax: ?

7. Jasper and Crewella Dahvill were married in year 0. They filed joint tax returns in years 1 and 2. In year 3, their relationship was strained and Jasper insisted on filing a separate tax return. In year 4, the couple divorced. Both Jasper and Crewella filed single tax returns in year 4. In year 5, the IRS audited the couples joint year 2 tax return and each spouses separate year 3 tax returns. The IRS determined that the year 2 joint return and Crewellas separate year 3 tax return understated Crewellas self-employment income, causing the joint return year 2 tax liability to be understated by $9,800 and Crewellas year 3 separate return tax liability to be understated by $9,500. The IRS also assessed penalties and interest on both of these tax returns. Try as it might, the IRS has not been able to locate Crewella, but they have been able to find Jasper. (Leave no cells blank - be certain to enter "0" wherever required.)

b. What amount of tax can the IRS require Jasper to pay for Crewellas year 3 separate tax return?

Amount of tax: ?

8. Camille Sikorski was divorced last year. She currently provides a home for her 15-year-old daughter, Kaly, and 18-year-old son, Parker. Both children lived in Camilles home, which she owns, for the entire year, and Camille paid for all the costs of maintaining the home. She received a salary of $80,000 and contributed $5,200 of it to a qualified retirement account (a for AGI deduction). She also received $11,000 of alimony from her former husband. Finally, Camille paid $3,700 of expenditures that qualified as itemized deductions.

a. What is Camilles taxable income?

	Description		Amount
(1)	Gross income		?
(2)	For AGI deductions		?
(3)	Adjusted gross income		$0
(4)	Standard deduction		?
(5)	Itemized deductions		?
(6)	?		?
(7)	Personal and dependency exemptions		?
(8)	Total deductions from AGI		$0
	Taxable income		?

9. Camille Sikorski was divorced last year. She currently provides a home for her 15-year-old daughter, Kaly, and 18-year-old son, Parker. Both children lived in Camilles home, which she owns, for the entire year, and Camille paid for all the costs of maintaining the home. She received a salary of $80,000 and contributed $5,200 of it to a qualified retirement account (a for AGI deduction). She also received $11,000 of alimony from her former husband. Finally, Camille paid $3,700 of expenditures that qualified as itemized deductions.

b. What would Camilles taxable income be if she incurred $11,300 of itemized deductions instead of $3,700?

cription		Amount
(1)	Gross income		?
(2)	For AGI deductions		?
(3)	Adjusted gross income		$0
(4)	Standard deduction		?
(5)	Itemized deductions		?
(6)	?		?
(7)	Personal and dependency exemptions		?
(8)	Total deductions from AGI		$0
	Taxable income ?

10. Camille Sikorski was divorced last year. She currently provides a home for her 15-year-old daughter, Kaly, and 18-year-old son, Parker. Both children lived in Camilles home, which she owns, for the entire year, and Camille paid for all the costs of maintaining the home. She received a salary of $80,000 and contributed $5,200 of it to a qualified retirement account (a for AGI deduction). She also received $11,000 of alimony from her former husband. Finally, Camille paid $3,700 of expenditures that qualified as itemized deductions.

c. Assume the original facts but now suppose Camilles daughter, Kaly, is 25 years old and a full-time student. Kalys gross income for the year was $6,300. Kaly provided $3,780 of her own support, and Camille provided $6,300 of support. What is Camilles taxable income?

	Description		Amount
(1)	Gross income		?
(2)	For AGI deductions		?
(3)	Adjusted gross income		$0
(4)	Standard deduction		?
(5)	Itemized deductions		?
(6)	?		?
(7)	Personal and dependency exemptions		?
(8)	Total deductions from AGI		$0
	Taxable income		?