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Filing Status and Dependents Flashcards

6 cards from real Tax Preparation practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

Read the first 6 Filing Status and Dependents flashcards as text

  1. Which filing status gives the highest standard deduction for a single parent with a qualifying child?

    Answer: Head of Household

    Head of Household status provides a larger standard deduction than Single and requires a qualifying dependent.

  2. What is the maximum age for a qualifying child dependent who is not a full-time student?

    Answer: 18

    A qualifying child must be under age 19 at the end of the tax year unless they are a full-time student.

  3. A married couple can file as Married Filing Separately to reduce their total tax liability in which common scenario?

    Answer: One spouse has large medical expenses

    Filing separately can benefit a couple when one spouse has significant itemizable expenses like medical costs that must exceed a percentage of AGI.

  4. Which test must a qualifying relative pass that a qualifying child does NOT need to pass?

    Answer: Gross income test

    A qualifying relative must have gross income below the exemption threshold, a rule that does not apply to qualifying children.

  5. A taxpayer's divorce was finalized on December 31. What is their filing status for that tax year?

    Answer: Single

    Filing status is determined by marital status on the last day of the tax year; a divorce finalized on December 31 means the taxpayer files as Single.

  6. Which of the following is NOT a requirement for Qualifying Surviving Spouse filing status?

    Answer: Taxpayer must have earned income

    Qualifying Surviving Spouse does not require the taxpayer to have earned income; it requires an unremarried widow/widower with a dependent child.

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