11- When a taxpayer is using a debit or credit card for payment to the IRS for taxes due all of the following are true except:

A. If the taxpayer made an overpayment, the IRS will refund it after the return is processed

B. The taxpayer can make Federal tax deposits with a debit or credit card

C. Making an electronic payment eliminates the need to use a voucher

D. High balance payments of $100,000 or greater may require special coordination with the service provider chosen

29- All of the following are requirements to claim head of household filing status except:

A. The taxpayers parent must live in the taxpayers home at least 6 months

B. The taxpayer is unmarried or considered unmarried on the last day of the year

C. A qualifying person lived with the taxpayer over half the year

D. The taxpayers spouse did not live in the taxpayers home during the last 6 months of the tax year

55- Sally receives $300 each month for sick pay from her employer for the three months she is on sick leave. What amount will she need to include as income on her tax return?

A. $0

B. $300

C. $600

D. $900

121- Carl, a single filer, has $145,000 in self-employment income and $130,000 in wages. Carls employer did not withhold Additional Medicare Tax. Therefore, Carl is liable to pay Additional Medicare Tax on what amount of self-employment income?

A. $0

B. $75,000

C. $130,000

D. $145,000