Interview Notes

Tom and Carol are resident aliens, married, and want to file a joint return.

They have two children . Sydney is 5 years old and a resident alien . Benjamin is 2 years old and a U .S . citizen . Both children lived with the parents in the United States all year .

Tom, Carol, and Sydney have Individual Taxpayer Identification Numbers (ITINs). Benjamin has a Social Security number .

Tom earned $30,000 in wages . Carol had $8,000 in wage income . They had no other income .

Tom and Carol provided all the support for Sydney and Benjamin .

Sydney and Benjamin attended daycare while Tom and Carol were at work .

Tom and Carol did not receive dependent care benefits from a dependent care benefits plan or flexible spending account.

The daycare center provided the Bakers with a statement indicating the amount of $3,250 paid for 2018, their name, address and valid Employer Identification Number.

6 . Tom and Carol are able to eligible to claim Benjamin as a qualifying child for the child tax credit .

a . True

b . False 7 . Tom and Carol are eligible to claim the credit for other dependents and child and dependent care credit .

a . True

b . False