solve 19 and the others please correct
16. Mr. and Mrs. Kelly have completed their joint return and want to mail it to the IRS. They will file Form 1040. schedules, forms, and worksheets. They are ready to assemble their return for mailing. Which of the following statements is correct? a) All applicable forms, schedules, attachments, and worksheets must be included. b) Form 1040 should be the first form. All applicable forms and schedules (with any applicable attachments) should then be included in order by sequence number c) They must sign their tax return, have it notarized, mail the original and retain a copy d) The IRS does not accept returns by mail. Tax returns must be electronically filed through an IRS approved software. 17. The Browns filed their tax return using the Married Filing Jointly filing status, and they have four dependents. All of the following would qualify as a dependent except: a) A qualifying child b) A qualifying foster child c) A parent d) A spouse 18. Mr. Costello died on March 15, 2018. His 2017 return had not yet been filed. His personal representative will file all necessary tax forms. In tax year 2017 and 2018, Mr. Costello received income from a pension, Social Security, dividends, and interest. Which of the following statements is correct? a) The decedent's personal representative must file Form 1310 for Mr. Costello if he claims a refund. b) The personal representative should include all income received by Mr. Costello up to the date of death and file the tax return by the due date in 2018. c) The personal representative will prepare and submit the 2017 and 2018 tax returns no later than April 15, 2019. d) The personal representative will file Mr. Costello's 2017 return by the due date and then will file the final return for 2018 (through the date of death) by the due date in 2019 19. Forms 1099 were issue to Clark for the following types of income: . Dividends on various common stocks Distributions totaling $40,000 from an employer pension plan Social Security payments . Interest income totaling $5,000 from various certificates of deposit Miscellaneous income of $10.000 from handyman jobs Clark is worried about not having enough federal withholding to cover his tax liability and incurring a penalty when he files for the year. Which of the following statements is correct? a) Dividends are always subject to backup withholding on Form 1099-DIV. b) Withholding is not required on any of these types of income. However, Clark can either request withholding or plan to make timely estimated payments to fullfill his tax liability obligations c) Since 20% is automatically withheld from his Social Security benefits on Form SSA-1099, he will only get a different withholding rate if he specifically requests it d) He can only request withholding on the distributions from the employer pension plan