True-False 1. The federal income tax is self-assessing. 2. A single individual for tax purposes is an unmarried person who does not qualify as head of household. 3. An individual taxpayer will be granted an automatic three-month extension to file a return if Form 4868 is filed on or before the due date of the return. 4. Improvements made by a lessee must be included in the lessor's income upon termination of the lease. 5. Payments designated as child support must be included in gross income when received. 6. Gifts and inheritances are excluded from gross income. 7. In some cases, 100 percent of social security benefits will be included in the recipient's gross income. 8. Interest expense is always deductible, even if connected with the production of tax-exempt income. 9. Commuting expenses are deductible for AGI. 10. Hobby expenses are deductible to the extent they otherwise would be deductible without regard to a profit motive. 11. The definition of passive income includes dividends, interest, and royalties. 12. Suspended passive activity losses can be carried forward for a maximum of 15 years. 13. Special assessments for property improvements such as sidewalks, curbings, etc., are deductible as real estate taxes. 14. Legal fees concerning the tax consequences incident to a divorce are deductible from adjusted gross income 15. Capital assets held one year or less are considered ordinary income property for purposes of calculating the contributions deduction. 16. Refundable credits can be offset against the recapture of other credits and against other taxes. 17. If a taxpayer has one qualifying individual, the maximum child care credit is $3,000. 18. With the exception of the credit for earned income, refundable credits are prepayments