true or false

10. The individual alternative minimum tax liability may not exceed the regular tax liability of the taxpayer. 11. When taxpayers overpay FICA taxes, the excess taxes may be claimed as a credit against tax lia bility 12. Gambling winnings must be reported to the IRS using form 1099 13. Dividend income is not subject to the self-employment tax 14. The FUTA tax is a voluntary unemployment tax which an employer may or may not wish to contribute towards. 15. Household employers are not required to pay FUTA taxes on part-time household employees. 16. If the net uneamed income of a minor child is to be taxed at the parents' tax rate, the parents may elect, under certain conditions, to include the child's gross income on their tax return. 17. Employers are required to deposit withheld taxes on the date their employees file their i ncome tax returns