1. Not all taxpayers have health insurance.

1. Is there a potential penalty for not having health insurance coverage in 2019?
2. Was there a potential penalty for not having health insurance coverage in 2018?

2. Some taxpayers are entitled to an education credit.

1. Is any part of an education credit potentially refundable?
2. Who claims an education credit; the taxpayer or the dependent student?

3. The highest marginal income tax bracket for 2019 is 37%, yet some taxpayers (individuals) pay an even higher rate.

1. What is the name of the 3.8% additional tax?
2. What type of taxpayer pays this additional tax?

4. Some taxpayers are considered injured spouses.

1. What is an injured spouse?
2. What form is filed for an injured spouse?

5. Some taxpayers may be considered an innocent spouse.

1. What is an innocent spouse?
2. What form is filed for an innocent spouse?

6. There is a doctrine in law known as claim of right.

1. What causes a claim of right for income taxes?
2. Will a claim of right result in a refund or additional money owed?
3. Is the amount from claim of right claimed as a credit or a deduction or is either possible?

7. The highest marginal income tax bracket for 2019 is 37%, yet some taxpayers (individuals) pay an even higher rate.

3. What is the name of the 0.9% additional tax?
4. What type of taxpayer pays this additional tax?