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Couldn't confirm presence of Flash 8 or higher because JavaScript was disabled.Get FlashI really do have Flash installed.ul{margin-top:0px;margin-bottom:0px;list-style-type:none;padding-left:20px;}1. You must have lived in the house you maintained to claim head of household. This is true unless this house is for:

[ ] a. a. a child

[ ] b. b. a parent

[ ] c. c. an aunt

[ ] d. d. a cousin

2. You must provide over half of the cost of keeping up a home for a child, parent, or other qualifying relative to file as "Head of Household."

[ ] a. True

[ ] b. False

3. If you are married, you could be considered unmarried for Head of Household purposes.

[ ] a. True

[ ] b. False

4. To qualify for Head of Household, one must have maintained a home mainly for

[ ] a. a. a child or a parent

[ ] b. b. an aunt or a cousin

[ ] c. c. only a parent

[ ] d. d. only a child

5. If a taxpayer is married, he must file jointly.

[ ] a. True

[ ] b. False

6. What are the five Filing Status' for tax year 2007 in the order that you see them on tax forms?

[ ] a. a. Single, Married filing jointly, Married filing separately, Head of household, and Qualifying Widow(er).

[ ] b. b. Single, Married filing separately, Married Filing jointly, Head of household, and Qualifying Widow(er).

[ ] c. c. Single, Head of household, Married filing jointly, Married filing separately, and Qualifying Widow(er).

[ ] d. d. Single, Married filing jointly, Married filing separately, Qualifying widow(er) and Head of household.

7. A person who is single, is living alone, and has no dependents can file as head of household.

[ ] a. True

[ ] b. False

8. My wife and I have been separated since May. We are not yet divorced. She has one child living with her. I also have a child living with me. Of the following four choices, what is the filing status that would not be possible for her or for me?:

[ ] a. a. single

[ ] b. b. married filing jointly

[ ] c. c. married filing separate

[ ] d. d. head of household

9. Jose is the only person maintaining a household for his father. He paid for all his father's upkeep. To claim him as a dependent, his father must be a resident of which of the following countries?

[ ] a. a. United States

[ ] b. b. Mexico

[ ] c. c. Canada

[ ] d. d. Any of the above

10. In order for a dependent to qualify you for the Head of Household filing status, the dependent that you claim can

[ ] a. a. be your child who lived with you for at least 6 months of the year.

[ ] b. b. be your parent who does not need to live with you any part of the year.

[ ] c. c. be your aunt who lived with you for at least 6 months of the year.

[ ] d. d. any of the above

11. Which of the following does not meet the requirements to claim the head of household filing status?

[ ] a. a. Your spouse did not live in your home during the last 6 months of the tax year.

[ ] b. b. You paid more than half of the cost of keeping up your home for the entire year.

[ ] c. c. You are unmarried or considered unmarried on the last day of the year.

[ ] d. d. Your home was the main home for your foster child for only 5 months of the tax year.

12. For head of household purposes, if your parent is your qualifying relative and he or she does not live with you, the home you maintain must be the parent's principal residence for the entire year.

[ ] a. True

[ ] b. False

13. For tax year 2007, please identify the 'standard deduction amount' for married filing jointly:

[ ] a. a. $ 9,500 Federal, $6,140 California

[ ] b. b. $ 7,550 Federal, $6,330 California

[ ] c. c. $ 10,700 Federal, $7,032 California

[ ] d. d. $ 5,150 Federal, $3,410 California

14. If you and your spouse file separately, and your spouse itemizes her deductions, you must

[ ] a. a. itemize your deductions also

[ ] b. b. use the standard deduction instead

[ ] c. c. tell her that she can't itemize because you are claiming the standard deduction

[ ] d. d. split income between the two

15. If spouse died in 2007, you can use the _______ filing status for tax year 2007, because it is more advantageous to do so.

[ ] a. a. single

[ ] b. b. married filing jointly

[ ] c. c. married filing separate

[ ] d. d. Qualifying Widow(er).

16. If you were married on or before December 31, 2007, what can your filing status be for tax year 2007?

[ ] a. a. single

[ ] b. b. married filing jointly

[ ] c. c. married filing separate

[ ] d. d. both b and c are correct

17. Hector was widowed before January 1, 2007. He did not remarry in tax year 2007, and he did not have a child living with him. What is the only filing status that Hector can use?

[ ] a. a. single

[ ] b. b. married filing jointly

[ ] c. c. married filing separate

[ ] d. d. Qualifying Widow(er)

18. To qualify for Qualifying Widow (er) filing status, you must

[ ] a. a. have a qualifying child living with you

[ ] b. b. have not remarried by the end of the year

[ ] c. c. have paid more than half of the cost of keeping up a home for your child

[ ] d. d. all of the above

19. I want to claim my aunt on my return. She lives in Mexico and does not qualify for a social security number. How do I claim an exemption for her if she doesn't have a valid social security number?

[ ] a. a. I can obtain an individual taxpayer identification number from the IRS.

[ ] b. b. I can get her a fake number.

[ ] c. c. I can write "applied for" in the social security number column.

[ ] d. d. Since she lives in Mexico a number is not required.

20. What is the Head of Household standard deduction amount for tax year 2007? (for most people).

[ ] a. a. $7,850 Federal, $7,032 California

[ ] b. b. $7,550 Federal, $6,820 California

[ ] c. c. $6,900 Federal, $6,008 California

[ ] d. d. $7,150 Federal, $6,330 California

21. If at the end of the tax year, you are married and living together, you can file

[ ] a. a. married filing separate

[ ] b. b. married filing jointly

[ ] c. c. single

[ ] d. d. both a and b are correct

22. If my wife and I file married filing separate, we

[ ] a. a. split our wages in half

[ ] b. b. both sign each other's return

[ ] c. c. both report only our own income, exemptions, credits and deductions on our individual returns.

[ ] d. d. file as head of household although we did not live apart at any time during the year

23. Mary's spouse, Joseph, died in an auto accident in 2006. Mary had not remarried and she supported their 5-year-old son all year. She qualifies to use the "qualifying widow with dependent child" filing status on both her Federal and California returns for the tax year 2007.

[ ] a. True

[ ] b. False

24. One of the requirements to be able to file under the qualifying widow (er) filing status is that

[ ] a. a. you select qualifying widow filing status in the year your spouse died.

[ ] b. b. you select qualifying widow filing status for next 2 years that does not include the year of spouse's death

[ ] c. c. you select qualifying widow for third year of spouse's death

[ ] d. d. you select qualifying widow even if you remarry in that year.

25. My child is considered temporarily absent from home. I can still claim him as living with me if he is away because of

[ ] a. a. illness

[ ] b. b. education or business

[ ] c. c. vacation or military service

[ ] d. d. any of the above

26. If your filing status is married filing separate, you cannot take the earned income credit.

[ ] a. True

[ ] b. False

27. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.

[ ] a. True

[ ] b. False

28. If you and your spouse filed a separate return, you can change to a joint return any time within 3 years from the due date of return.

[ ] a. True

[ ] b. False

29. You are considered married for head of household purposes if your spouse was a nonresident alien at any time during the year.

[ ] a. True

[ ] b. False

30. What is the standard deduction amount for a single dependent who earned $4,000 from her job in tax year 2007?

[ ] a. a. $4,000 Federal, $4,000 California

[ ] b. b. $850 Federal, $800 California

[ ] c. c. $4,300 Federal, $3,516 California

[ ] d. d. $5,150 Federal, $4,250 California

31. One of the following does not meet the test that is required to be a qualifying child for Head of Household filing status.

[ ] a. a. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

[ ] b. b. The child must be (a). under the age of 19 at the end of the year, (b). Under the age of 24 at the end of the year and full-time student, or (c). any age if permanently and totally disabled.

[ ] c. c. The child provided more than half of his or her own support for the year.

[ ] d. d. The child must have lived with you for more than half of the year.

32. What are the exemption amounts for tax year 2007?

[ ] a. a. Federal exemption amount is $3,400.

[ ] b. b. California personal exemption amount is $94 and spousal exemption amount is also $94.

[ ] c. c. Dependent exemption amount for California is $294.

[ ] d. d. All of the above are correct.

33. What are two types of exemptions?

[ ] a. a. Business and Investment

[ ] b. b. Personal (including spouse), and dependent

[ ] c. c. Joint return and Gross Income

[ ] d. d. Single and Married