• Carolina Vigo is 70 and was born on January 2, 1953.
• Carolinas SSN is 123-00-XXXX and her grandson Lucas Cruzs SSN is 124-00-XXXX.
• Her grandson, Lucas, was born on July 23, 2007, has lived with her for the last three years and qualifies her to file as Head of Household.
• Carolina pays the total cost of keeping up a home for herself and her grandson.
• She does not want to contribute to the presidential election campaign.
• If a refund or balance is due, Carolina would like a direct deposit to or direct debit from her checking account 67890; routing number 021904512.
• Her address and SSN are correct and were validated during the interview.
• Carolina is retired from the Civil Service Retirement System. She has a single life annuity and began receiving retirement benefits on January 5, 2010. The pension is attributed to services performed in New York. Carolina moved to Puerto Rico in 2010.
• Carolina receives Social Security benefits.
• According to the Simplified Method, Carolina can recover $2,667 of the cost of her pension tax free annually

1.6 After considering the cost recovery of tax free amount; what is the taxable portion of Carolinas pension?

a. $0

b. $15,000

c. $36,033

d. $38,700

1.7 Can Carolina claim a foreign tax credit for the taxes paid to Puerto Rico on her pension attributed to services she performed in New York?

a. Yes

b. No

1.8 What is the amount of Carolinas standard deduction?

a. $4,000

b. $18,650

c. $22,650

d. $27,700

1.9 Carolina can claim the Child Tax Credit.

a. Yes

b. No

1.10 The taxable amount of Carolinas Social Security benefit (from the Publication 915 worksheet) is $12,871.

a. Yes

b. No