1. If an individual wishes to amend his individual tax return, he will make the amendment using what form?

a. Form 1040A

b. Form 1040X

c. Form 1120

d. Schedule K-1

e. none of the above

2. Which of the following forms may be filed by individual taxpayers?

a. Form 1040

b. Form 1041

c. Form 1065

d. Form 1120

e. None of the above

3. Jill is a 16-year-old child who is claimed as a dependent by her parents. Jill's only income is $1,400 from her bank savings account. What is the amount of Jill's standard deduction for 2012?

a. $1,200

b. $950

c. $3,800

d. $5,950

e. none of the above

4. Which of the following is not a test that must be met for a child to be considered a dependent?

a. Age test

b. Domicile test

c. Citizenship test

d. Relationship test

e. Blood test

5. Which of the following amounts must be included in the gross income of the recipient?

a. Child support payments

b. Welfare payments

c. Gifts

d. Royalties

e. All of the above are included in gross income