Interview Notes

Linda and her spouse have decided to file their tax returns as Married Filing Separately. Linda and her spouse agreed to claim the standard deduction.

Linda worked as a clerk and earned $47,000 in wages.

She had a Form W-2G showing gambling winnings of $1,000. She tells you she won an additional $400 for which she did not receive a Form W-2G. She also mentions she had $1,200 in gambling losses.

In 2017, she took a computer class at the community college to improve her job skills. She has a student account statement showing she paid $900 for tuition.

Linda does not have any dependents.

Linda is a U.S. citizen with a valid Social Security number.

12. What amount of gambling winnings should be reported as other income on Lindas return?

a. $0

b. $200

c. $1,000

d. $1,400

13. Based on her Married Filing Separately filing status, which education benefit is Linda eligible to claim?

a. American opportunity credit

b. Lifetime learning credit

c. Tuition and fees deduction

d. She does not qualify for any education benefit