Advanced Scenario 3: Tom and Carol Baker Interview Notes Tom and Carol are resident aliens, married, and want to file a joint return. They have two children. Sydney is 5 years old and a resident alien. Benjamin is 2 years old and a U.S. citizen. Both children lived with the parents in the United States all year. Tom, Carol, and Sydney have Individual Taxpayer Identification Numbers (ITINs). Benjamin has a Social Security number. Tom earned $30,000 in wages. Carol had $8,000 in wage income. They had no other income. Tom and Carol provided all the support for Sydney and Benjamin. Sydney and Benjamin attended daycare while Tom and Carol were at work. Tom and Carol did not receive dependent care benefits from a dependent care benefits plan or flexible spending account. The daycare center provided the Bakers with a statement indicating the amount of $3,250 paid for 2018, their name, address and valid Employer Identification Number

question:

6. Who can Tom and Carol claim as a qualifying child for the child tax credit? a. Sydney b. Benjamin c. Both Sydney and Benjamin d. Neither Sydney or Benjamin 7. Which credit(s) are Tom and Carol eligible to claim? (Select all that apply.) a. Credit for other dependents b. Child and dependent care credit c. Earned income credit d. They dont qualify for any credits.

Advanced Scenario 4: Bill Johnson Interview Notes Bill is 31 years old, married, and lived with his spouse Michelle from January 2018 to September 2018. Bill paid all the cost of keeping up his home. He indicated that he is not legally separated and he and Michelle agreed they will not a file a joint return. Bill has an 8-year-old son, Daniel, who qualifies as Bills dependent. Bill worked as a clerk and his wages are $20,000 for 2018. His income tax before credits is $500. In 2018, he took a computer class at the local university to improve his job skills. Bill has a receipt showing he paid $1,200 for tuition. He paid for all his educational expenses and did not receive any assistance or reimbursement. Bill does not have enough deductions to itemize. Bill, Michelle, and Daniel are U.S. citizens with valid Social Security numbers

Advanced Scenario 4: Test Questions 8. Bill does NOT qualify to claim which of the following: a. Head of Household b. Education benefit c. Earned income credit d. All of the above 9. What is the maximum amount of the refundable additional child tax credit Bill is able to claim on Schedule 8812? a. $500 b. $1,400 c. $1,500 d. $2,000