11 Caroline is still confused by Form 1040X. Provide additional guidance by identifying the information which needs to be entered in Column B of Form 1040X. a) The original filing status b) The changes made to an amended return c) The original retum figures d) An explanation stating the reason for an amended retunn 12. Georgia is partially paralyzed and wheelchair-bound due to a stroke which she had a few years ago. She has a physical therapist who comes to her home three times each week. The physical therapist is paid $40 per visit directly by Georgia and not through an agency. The physical therapist has been making the visits to Georgia for the entire year. Which of the following statements must Georgia keep in mind when filing her tax return? a) Georgia will need to file Schedule H and pay Social Security and Medicare taxes if she paid cash wages of more than $3,000 to the physical therapist b) Georgia will need to file Schedule H and pay Social Security and Medicare taxes at the rate of 18% c) Georgia will need to file Schedule H and pay Social Security and Medicare taxes, but not federal unemployment tax for a household employee, if withheld. d) Georgia will need to file Schedule H and pay Social Security and Medicare taxes, as wel as federal unemployment tax for a household employee, if withheld. 13. June is 26 years old and has never been required to file a tax return. This year is different because she was employed. Which of the following debts owed by the taxpayer is isted incorrectly as a reason she may receive a reduced refund? a) Back child support b) Delinquent student loans c) Previous tax liability d) Delinquent personal debts 14. Ellen is a college student and has taken a tax course through an online school. She does not have any professional licenses, certifications, or credentials yet. She applied for a PTIN and would like to prepare some tax returns for compensation as a self-employed preparer during the coming tax season. Which of the following statements is incorrect? a) Ellen is a non-credentialed preparer and can prepare tax returns for compensation b) Ellen is not required by the IRS to take continuing education each year if she doesnt participate in the Annual Filing Season Program (AFSP). c) Ellen is not required to sign her clients' returns. d) Ellen must use her PTIN to sign her clients returns. 15. Amy is planning to apply for a PTIN so she can prepare tax returns for compensation during the next tax season. She is confused about the PTIN requirements. Which of the following statements about PTINs is incorrect? a) PTINs expire on December 31 b) PTINs must be renewed annually c) Amy doesn't need a PTIN if she has an active CPA license. d) The PTIN renewal fee is $50