Question 3 of 50.

A taxpayer should include which of the following when figuring their federal gross income?

Gifts and inheritances.

Life insurance payments, if paid by reason of the death of the insured.

Meals and lodging provided for the convenience of the employer

Prizes and awards.

Question 6 of 50.

Beatrice had interest income reported on Form 1099-INT, Interest Income. Which of the following scenarios would require Beatrice to file Schedule B, Interest and Ordinary Dividends, along with Form 1040? Beatrice received:

$10 of regular interest.

$1,250 of regular interest.

$1,600 of tax-exempt interest.

$1,700 of regular interest.

Question 7 of 50.

When filing a tax return for a deceased taxpayer, who will need to file Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, to claim a refund?

Court-appointed personal representative.

Decedent's adult child who was not appointed as the personal representative.

Executor or administrator of the decedent's estate, as appointed or certified by the court.

Surviving spouse filing a joint return.

Question 12 of 50.

Maleko (55) and Luni (50) will file married filing jointly. Neither is blind. What is their 2022 standard deduction?

$19,400

$25,100

$25,900

$27,300

Question 16 of 50.

Ada (18), is a dependent of her parents. She had interest income of $50 and wages of $5,800. What is Ada's 2022 federal standard deduction?

$1,150

$5,850

$6,200

$12,950

Question 18 of 50. Which taxpayer has a potential qualifying relative that meets the relationship or member of the household test?

Justus lived with Owen as a member of his household for ten months in 2022. Justus is not a relative.

Kamila is Samara's cousin. She lived with Samara for eight months in 2022.

Murphy's father, Kelvin, lived with him since 2020. Kelvin died on March 1, 2022.

Nolan's girlfriend lived with him as a member of his household for seven months in 2022.

Question 19 of 50.

Which taxpayer has a potential qualifying child that meets the relationship test?

Albert (27) and his brother, Conner (20), lived together all year. Conner is unmarried and a full-time student. Conner had no income, and did not provide more than half of his own support.

Chase (32) lived with his mother, Willa (61), all year. Willa is unmarried; she earned $14,100, all from wages, and had no other income.

Nadia (28) and Brandy (18) are cousins. Both are unmarried and lived in the same home all year. Brandy earned $4,100, all from wages, and she did not provide more than half of her own support.

Tanner (29) and his girlfriend, Nora (29), lived in the same home all year. Nora's daughter (from a previous marriage), Serena (7), also lived in the home all year. Nora and Serena had no income and did not provide more than half of their own support.

Which taxpayer has a potential qualifying child that meets the age test? (Unless stated, none of these individuals are permanently or totally disabled.)

Aiyden and Zuri are married and have a son, Caleb (25). Caleb is unmarried and a full-time student. Caleb earned $11,000, all from wages, and he did not provide more than half of his own support. Caleb lives on campus while school is in session. During the summer, Caleb lives with Aiyden and Zuri.

Lexi (42) has a daughter, Josie (19). Josie is unmarried and lived with Lexi all year. Josie decided to take a year-long break from school before starting college. She worked part-time and earned $10,500, all from wages. She did not provide more than half of her own support.

Omana (21) and her brother, Benji (23), lived together all year. Benji is unmarried and a full-time student. Benji had no income and did not provide more than half of his own support.

Rohan (23) and his sister, Annie (25), lived together all year. Rohan and Annie are both unmarried. Annie is permanently and totally disabled. Annie had no income, and did not provide more than half of her own support.