Advanced Scenario 2: Julia Hillsdale Interview Notes Julia is 46 and made $32,000 in wages in 2015 . She is single and pays all the cost of keeping up her home . Julias daughter, Beth, lived with Julia all year . Beths baby, Piper, was born in November 2013 . Piper lived in Julias home since birth . Beth is 27, single, and had $3,200 in wages in 2015 . She had no other income and is not disabled . Julia provides more than half of the support for both Beth and Piper. Julia, Beth, and Piper are all U .S . citizens with valid social security numbers . Julia and Piper have minimum essential health coverage . Beth did not have health insurance at all in 2015 .

Advanced Scenario 2: Test Questions

Q1. Who can claim Piper as a dependent?

A. Beth can claim Piper because she is Pipers mother.

B. Julia can claim Piper; Beth cannot claim Piper because Beth is Julias dependent .

C. Julia cannot claim Piper because Piper is not Julias child .

D. No one can claim Piper .

Q2 Who can Julia claim as a qualifying child(ren) for the earned income credit?

A.Julia has no qualifying children .

B. Julia can claim Beth, but not Piper .

C. Julia can claim Piper, but not Beth .

D. Julia can claim both Beth and Piper .

Q3. Beth did not have health insurance at all in 2014 . How does this affect Julias return?

A. There is no impact because Julia cannot claim Beth as a dependent .

B. Julia must make a shared responsibility payment or claim an exemption, if Beth qualifies for one, on Julias return.

C. It does not affect Julias return . Beth will have to make the shared responsibility payment on her return .

D. It doesnt affect Julias return because Beth is over 26 .

Interview Notes

-George and Maria are married and want to file a joint return.

-They have one child, Isabel, who is 5 years old and lived with them all year .

George, Maria, and Isabel have Individual Taxpayer Identification Numbers (ITINs). George, Maria, and Isabel live in the U .S . but they are not lawfully present in the U.S.

George, Maria, and Isabel did not have any health insurance for all of 2015 . George earned $37,000 in wages, and had no other income . Maria had no income . George provided all the support for Maria and Isabel . Isabel is not old enough Maria did not have earned income George and Marias income is too high George and Maria have ITINs

Advanced Scenario 3: Test Questions

Q1. Why are George and Maria not eligible to claim the earned income credit?

A, Isabel is not old enough

B. Maria did not have earned income

C. George and Marias income is too high

D. George and Maria have ITINs

Q2. George, Maria, and Isabel qualify for a health coverage exemption .

True

False