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For a taxpayer to be eligible to claim the credit for joint custody head of household, the taxpayer must meet certain requirements. Which of the

  1. For a taxpayer to be eligible to claim the credit for joint custody head of household, the taxpayer must meet certain requirements. Which of the following statements is most accurate?

    a) The taxpayer automatically qualifies if he files Head of Household on the Federal return. b) The taxpayers filing status must be Single or Married/RDP Filing Separately, and he must have had sole custody of his dependent child. c) The taxpayer must have joint custody of a child, lived apart from his spouse for the entire tax year, and must be filing Single or Married/RDP Filing Separately. d) The custody arrangement for the child must be written into the decree of dissolution or legal separation. The taxpayer must have paid more than half the household expenses for his home that was also considered the main home of his child, stepchild, or grandchild for at least 219 days of the tax year.
  2. Matthew, age 19 and single, is a college student. He had W-2 wages of $3,500 from his part- time job and $700 investment income in 2018. His parents claimed him as a dependent on their tax return. What is Mathews standard deduction amount?

    a) $3,500 b) $4,401 c) $1,050 d)$ 0

  3. Carter and Jacob ended their registered domestic partnership on May 1, 2018, with no immediate intention to reconcile. Carters monthly salary was $5,580, and Jacobs monthly salary was $3,650. They had interest income of $600 from their jointly owned bank account for the year. What amount is Carters share of their community income?

    a) $18,760 b) $55,680 c) $37,220 d)$ 0

  4. Martha was a resident of Kentucky but moved to California after retiring in late June. Martha has income in both states. She itemized deductions on her federal return since she sold her home in Kentucky to purchase a new home in California. She paid mortgage interest, real estate taxes, personal property taxes and made contributions, while a resident of both states. Which of the following statements is most accurate?

    a) She must itemize in CA since she itemized on the Federal return. b) Martha can take the standard or itemized deductions whichever is higher for CA. c) Martha must take the standard in CA since she split her itemized deductions between two states. d) Martha can file a CA 540 return to claim all her itemized deductions.

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