1. Katie and Rob were married in 2010. Katie and Rob lived together until September 2017, when Rob left Katie to go live with his new girlfriend. Katie and Rob are not divorced or legally separated as of December 31, 2017. Katie and Rob have a daughter, Emily, who was born in 2015. When Rob left, Emily continued to live with Katie, and Katie provided all of Emilys support for the remainder of 2017. Katie paid all costs of keeping up the home for all of 2017. What filing status(es) does Katie qualify for in 2017?

2. Toms friend, Todd (32), lived with Tom for all of 2017. Todd was unemployed and had no income, so Tom provided all of Todds support and paid all costs of maintaining the household. Todd is not disabled. True or False: Todd qualifies as a dependent of Tom in 2017.

3. Ann, 20, lived at home with her mother, Amy, for all of 2017 while Ann attended community college on a part-time basis. Ann had total income of $2,500. Ann is not disabled. Amy provide all of Anns support for the year. True or false: Ann qualifies as a dependent of Amy in 2017?

4. Larry (age 68) and Melissa (age 67) lived together for all of 2017. They were engaged in 2017, and are getting married in 2018. This will be the first marriage for each. Neither Larry nor Melissa have any dependents. In 2017, Larrys AGI was $64,000, and Melissas AGI was $56,000. Larry had itemized deductions of $7,000, and Melissa had itemized deductions of $23,000. Using the most beneficial filing status and deduction (standard vs. itemized) that Larry qualifies for in 2017, what is Larrys taxable income for 2017?

5. Mark (age 55 in 2017) and his wife, Mary, were married in 1990. Mark and Mary have a son, Matt, who was born in 2005. Mary passed away on March 4, 2016. Matt lived with Mark for all of 2017, and Mark provided all of Matts support. Other than Matt, Mark has no dependents. Marks 2017 AGI is $135,000, and Mark has itemized deductions of $10,000. Matt has no income. Using the most beneficial filing status and deduction that Mark qualifies for in 2017, what is Marks tax liability for 2017? 2017 tax rate tables are available in the Course Library folder in Blackboard.

6. Joan (27) and John (28), married taxpayers. Joan has gross income of $119,050 in 2017, and she has itemized deductions of $15,000. John has gross income of $10,050 in 2017, and he wants to take the standard deduction because he has no itemized deductions. Community property laws do not apply to Joan and John. Assuming Joan and John use the filing status and deductions that results in the lowest cumulative tax liability between the two of them, what is Joan and Johns total cumulative tax liability for 2017?

7. Charlie, 75 and single, lived in a retirement home for all of 2017. Charlies daughter, Claire, provided at least one half of Charlies support during the year. Charlie had gross income of $7,500 that he earned from a job (not self-employment income), and $750 in federal income taxes were withheld from his paychecks. True or false: Charlie has a federal income tax filing requirement for 2017?

8. Stephanie, age 15, is claimed as a dependent on her fathers tax return. Stephanies father is single and has taxable income of $100,000 (28% tax bracket) in 2017. Stephanie has unearned income of $3,100 in 2017. How much, if any, of Stephanies income is subject to the Kiddie Tax?

9. What is the tax formula for individual taxpayers?

10. Using the 2016 Publication 17 (available in Course Library), for purposes of determining when a Form 8615 Tax For Certain Children Who Have Unearned Income (e.g. kiddie tax) must be filed, a child who was born on January 1, 1993 is considered to be what age at the end of 2016?