Serah (31) is married. However, she and her two children, Saint(3) and Eva (5), moved back in with her parents in 2019, after she separated from her husband. She will not be filing a joint return with her husband. They are all U.S. citizens and have valid social security numbers. Serah's divorce had not been finalized by the end of 2020, but her husband did not live with her during the year. The children stayed with him 150 nights and the rest of the nights with Serah. He did not pay any of her household expenses. Since the separation, Serah and her children have lived in the finished basement apartment that her parents used to rent to local college students. Serah pays more than half the cost of maintaining the apartment, and neither of the children provided any of their own support. Serahs wages and AGI were $43,250; Saints gross income was $0; Evas was $0. Serah had no other income including foreign income. Serah will not be releasing any dependent exemptions she may qualify for.

Question 1

What is Serah's correct and most favorable 2020 filing status?

• Single.
• Married filing jointly.
• Married filing separately.
• Head of household.
• Qualifying widow(er).

Question 2

What is Saint's dependency status for Serah?

• Qualifying Child Dependent.
• Qualifying Relative Dependent.
• He is not dependent of Serah.

Question 3

What is Eva's dependency status for Serah?

• Qualifying Child Dependent.
• Qualifying Relative Dependent.
• She is not dependent of Serah

Question 4

Is Serah eligible to claim the Child Tax Credit (CTC) and Additional Child Tax Credit (if the CTC is limited), or the Other Dependent Credit for any potential dependent? Choose the best response.

• Serah can claim the Child Tax Credit/Additional Child Tax Credit.
• Serah can claim the Other Dependent Credit.
• Serah may claim both the Child Tax Credit and the Other Dependent Credit.
• Serah is not eligible to claim the Child Tax Credit/Additional Child Tax Credit or the Other Dependent Credit.

Question 5

Is Serah eligible to claim and receive the Earned Income Credit?

Yes

No