Interview Notes:

Everett and Catherine lived in the U .S . all year and have Individual Taxpayer Identification Numbers (ITINs). They are not U.S. citizens and are not lawfully present in the U .S .

Everett, age 24, and Catherine, age 22, are married and want to file a joint return.

They have one child, Emory, who is 3 years old and lived with them all year .

Everett earned $32,000 in wages . They had no other income .

Everett and Catherine provided all the support for Emory .

Emory has a Social Security number and is a U .S . citizen .

Everett and Catherine did not have any health insurance in 2016 . Emory had minimum essential coverage (MEC) all year .

1. Review the Coverage Exemptions chart in Publication 4012 . Everett and Catherine qualify for a health insurance coverage exemption.

True or false?

2. Are Everett and Catherine eligible to claim the earned income credit?

a . Yes, because Emory is a U .S . citizen .

b . Yes, because they have earned income .

c . No, because Catherine had no earned income .

d . No, because Everett and Catherine have ITINs .

3. Which of the following benefits can Everett and Catherine claim on their tax return?

a . They can claim Emory as a dependent .

b . They can claim the child tax credit for Emory .

c . They can claim Emory as a dependent and take the child tax credit .

d . They cannot claim either the dependency exemption or the child tax credit