Question 8

All of the following taxpayers are able to claim the Child and Dependent Care Credit EXCEPT __________.

a)Darcie Castillo is divorced. Her daughter, Jalena (4), lived with her all year. Darcie would have been able to claim the dependency exemption for Jalena except that she signed a waiver allowing her ex-husband to do so. While she was working, Darcie sent her daughter to the Child's Play daycare center.

b)Mary Templeton's husband, Leonel, was disabled and unable to care for himself for the entire year. Mary hired a nurse to care for him in their home while she was at work. Mary and Leonel Templeton will file a joint return.

c)Shamar and Sierra McKinzy have a dependent daughter, Meghan (8). Shamar works full-time, and Sierra is extensively involved in charity work. They paid their church's daycare center to take care of Meghan while Sierra worked for various charitable organizations.

d)Jeremy and Martha Mason have two dependent children, Terrence (10) and Amanda (5). Jeremy worked all year. Martha looked for a job in July and worked from August through December. They paid a babysitter to care for the children from July through December. The Masons will file a joint return.

Question 9

Ethan filed an extension to file his 2016 return and paid 90% of his anticipated balance due of $800 on April 18, 2017. He paid $80 when he filed his 2016 Form 1040A on July 5, 2017. Ethan's failure-to-pay penalty is __________.

a)$0

b)$80

c)$720

d)$800

Question 10

When the IRS offsets a married couple's joint refund because one spouse defaulted on a federally-guaranteed student loan, the __________.

	a)Non-defaulting spouse should request innocent spouse relief.
	b)Taxpayers should submit a joint offer in compromise.
	c)Defaulting spouse should request a certificate of non-attachment.
	d)Non-defaulting spouse should request relief as an injured spouse.