Zoe is single and 47 years old.

Zoe has two children. Yvonne, age 19, has a job and earned wages of $5,200. Joshua, age 26 is totally and permanently disabled and received Social Security benefits of $4,500. Both children lived with her all year.

Zoe paid all the cost of keeping up the home and more than half the support for her children.

Zoe received disability pension benefits, but she has not reached the minimum

retirement age of her employers plan.

She does not have enough expenses to itemize for the 2023 tax year.

Zoe, Yvonne, and Joshua are U.S. citizens and have valid Social Security numbers. They all lived in the United States for the entire year.

If she has any balance due or refund, she would like to use Adelphia Bank and Trust. Zoe provided a voided check.

20. Zoe's disability pension is reported as wages and considered earned income for the purposes of the earned income credit.

a. True

b. False

21. The most advantageous filing status that Zoe can claim is?

a. Single

b. Married Filing Separately

c. Head of Household

d. Qualifying Surviving Spouse (QSS)

22. Who is Zoe's qualifying child for purposes of claiming the Earned Income Tax Credit?

a. Yvonne

b. Joshua

c. Both Yvonne and Joshua

d. Neither Yvonne nor Joshua.

23. Can Zoe claim Joshua as a dependent?

a. Yes, because Joshua meets the relationship test.

b. No, because he is over the age limit.

c. Yes, because Joshua is permanently and totally disabled.

d. Both a and c

24. Zoe anticipates a balance due for next year. What actions should she take to prevent having a balance due.

a. Submit a revised W-4P to increase her withholding

b. Make estimated tax payments

c. Do nothing and file her return as usual

d. Both a and b