1.

Husband and wife, who live in a common law state, are eligible to file a joint return for 2021, but elect to file separately. Wife has adjusted gross income of $25,000 and has $2,200 of expenditures which qualify as itemized deductions. Husband deducts itemized deductions of $14,200. What is the taxable income for the wife?

A) $12,600

B) $22,800

C) $25,000

D) None of the above

2.

Paul is claimed as a dependent by his parents. He had a part-time acting job during 2021 and earned $13,000 during the year, which was his only income. What is his standard deduction?

A) $13,000

B) $1,100

C) $12,550

D) $13,350

3.

Jimmy, age 62, and Michela, age 55, have two children who live with them and for whom they provide total support. Their daughter is 21 years old, blind, is not a full-time student and has no income. Her twin brother is 21 years old, has good sight, is a full-time student and has income of $4,800. Which of the following statements is correct regarding Jimmy and Michela's ability to claim the twins as dependents?

A) The couple can claim both twins as dependents.

B) The couple cannot claim either twin as a dependent.

C) The couple can only claim the daughter as a dependent.

D) The couple can only claim the son as a dependent.

4.

Avia's father is retired and receives $14,000 per year in Social Security benefits. Avia's father saves $4,000 of the benefits and spends the remaining $10,000 for his support. How much support must Avia provide for her father to meet the dependent support requirement?

A) $10,000

B) $10,001

C) $14,000

D) $14,001

5.

Rafael's father lives with him. Rafael purchased clothing for his father costing $1,000 and provided him with a room that Rafael estimates she could have rented for $4,000. Rafael spent $5,000 on groceries he shared with his father. Rafael also paid $700 for his father's health insurance coverage. How much of these costs is considered support?

A) $5,000

B) $8,200

C) $10,000

D) $10,700

6.

The child tax credit is for taxpayers with dependent children under the age of

(under temporary provisions of the American Rescue Plan Act):

A) 14.

B) 17.

C) 18.

D) 24.