Interview Notes Archie and Tina Reynolds are married and always file Married Filing Jointly. Archie earned $32,000 in wages and Tina earned $24,000 in wages. The Reynolds paid all the cost of keeping up a home and provided all the support for their two children, Laura and Timothy, who lived with them all year. Laura is 13 years old and Timothy turned 17 in November 2021. Archie and Tina elected not to receive the advance child tax credit payments. Archie and Tina did not have enough deductions to itemize, but contributed $1,700 in 2021, to their church, a qualified charitable organization. Archie, Tina, Laura, and Timothy are all U.S. citizens with valid Social Security numbers and lived in the U.S. the entire year. 5. Timothy is not a qualifying child for the CTC.

True

False

6. What amount can Archie and Tina deduct as a charitable contribution?

	A. $0

	B. $600

	C. $1200

	D. $1700

Interview Notes Charles and Heather are married and will file a joint return. Heather is a U.S. citizen with a valid Social Security number. Charles is a resident alien with an Individual Taxpayer Identification Number (ITIN). Heather worked in 2021 and earned wages of $31,000. Charles worked part-time and earned wages of $12,000. The Brooks have three children: Emma, age 11, Liam, age 13, and Grace, age 18. Charles and Heather elected not to receive the advance child tax credit payments. The Brooks provided the total support for their three children, who lived with them in the U.S. all year. Emma, Liam, and Grace are U.S. citizens and have valid Social Security numbers. 7. Which child qualifies the Brooks for the Credit for Other Dependents?

	A. Emma

	B. Liam

	C. Grace

	D. None of the above

The Brooks do not qualify for the Earned Income Credit.

True

False