Basic Scenario 1: Jeff and Linda Arnold Interview Notes .Jeff and Linda got married in December of 2018. They are both U.S. citizens with valid Social Security numbers. They do not elect to file a joint return for 2018. Jeff worked all year and received wages of $32,000. He received full health insur- ance coverage from his employer all year. Linda worked part-time at a book store January through September. She earned $9,000 for the year. In November, she started working at the library. She had health insurance through her employers, except for the month of October when she was unemployed Basic Scenario 1: Test Questions 1. Jeff may need to make a shared responsibility payment. a. True b. False 2. Linda does not need to make a shared responsibility payment because she quali- fies for an exemption under the short coverage gap criteria. a. True b. False Basic Scenario 2: Ava Harvard Interview Notes Ava is 43, divorced, and earned $38,000 in wages. Ava's 20-year-old son, David, is unmarried and a full-time student working towards a degree in Business Administration. David lives on campus during the school year and spent the summer at home with his mother. David does not have a felony drug conviction. . Ava paid $4,000 of David's tuition that was not covered by his scholarship. Ava provided more than half of her son's support and all the cost of his room and board on campus. .David's only income was $3,800 in wages. Ava and David are U.S. citizens and have valid Social Security numbers. Basic Scenario 2: Test Questions 3. Ava cannot claim her son for the earned income credit because he did not live with her for more than half the year and does not meet the residency test a. True, David only lived with his mother during the summer, which was less than six months. b. False, attendance at school is considered a temporary absence and this time is counted as time that her child lived with her. 4. David is Ava's qualifying person for which of the following? (Select all that apply) a. b. Head of Household filing status Credit for other dependents Education credit Child tax credit C. d. Basic Scenario 3: Ellen Santos Interview Notes .Ellen is 62. During the interview, she mentions that she always filed a joint return with her husband who died in 2014. Ellen has not remarried and she pays all the cost of keeping up her home. She earned $28,500 in wages for 2018 Ellen provides all the support for her two grandchildren who lived with her all year. Tricia is 12 years old and Evan is 16 years old. She does not have enough deductions to itemize. Her income tax before credits is $1,050. Ellen, Tricia, and Evan are all U.S. citizens with valid Social Security numbers. Basic Scenario 3: Test Questions 5. What is the amount of Ellen's standard deduction? a. $24,000 b. $19,600 C. $18,000 d. $12,000 6. The maximum amount of additional child tax credit that Ellen is able to claim per qualifying child is: a. $500 b. $1,000 C. $1,400 d. $2,000 Basic Scenario 4: Christopher and Amanda Drury Interview Notes Christopher and his wife Amanda have lived in the United States since 2012 and have Individual Taxpayer Identification Numbers (ITINs). Christopher is 45 and Amanda is 40. They have been married since 2000. They both worked in 2018 and their combined wages for the year were $40,000. They have one child, Jennifer, who is 3 years old and lived with them all year. Jennifer is a U.S. citizen and has a valid Social Security number. . In order for them to work, they paid $5,000 in daycare for Jennifer. The statement from the daycare provider includes the provider's name, address, valid Employer ldentification Number, and the amount paid for Jennifer's care. Christopher and Amanda provided all the support for Jennifer and all the costs of keeping up their home. Basic Scenario 4: Test Questions 7. Can Christopher and Amanda claim Jennifer as a qualifying child for the earned income credit (EIC)? a. Yes, because their income is below the threshold for claiming EIC b. Yes, because Jennifer is 3 years old and lives with her parents. c. No, because Christopher and Amanda both have ITINs. d. Both a and b. 8. Which credits can Christopher and Amanda claim on their tax return? a. b. c. d. Child and dependent care credit Child tax credit Credit for other dependents Both a and b