1. Look at the Form 1040A you prepared for Johnny Weslager. What is the amount on Form 1040A, Line 27?

A. $ 27,327.
B. $ 30,827.
C. $ 24,777. 
D. $ 34,327.

2. Look at the Form 1040A you prepared for Johnny Weslager. What is the amount of refund or owed?

A. Refund $ 1,135.
B. Refund $ 610.
C. Owe $ 390. 
D. Refund $ 1,689.

3. If your spouse died during the year, you are considered married for the whole year for filing standard filing purposes.

True False

4. Lisa was married with two dependent children in 2008. Her husband died in April and she did not remarry before the end of 2008. Which filing status should Lisa use for her tax return in 2008?

A. Single.
B. Married Filing Jointly.
C. Head of Household.  
D. Qualifying Widow(er) with Dependent Child.

5. Who would NOT be a qualifying person for purposes of filing as Head of Household in 2008?

A. Your mother whom you can claim as a dependent.
B. Your adopted child who lives with you, is married and can be claimed as your dependent.
C. Your foster child who lived with you all year and is your dependent.  
D. Your aunt, related to you by blood. She does not live with you but is your dependent.

6. Phil is unmarried in 2008. His dependent daughter, Susan, lived with him all year. Property taxes of $2,500 and mortgage interest of $5,000 on the home where he and Susan live are divided equally with his ex-wife. Phil paid the utilities of $200 per month. What amount may Phil use as the costs of keeping up a home to qualify for Head of Household filing status?

A. $ 6,150.
B. $ 4,950.
C. $ 3,750.  
D. $ 9,900.

7. Mary's husband died in 2005. Her son Bob is her dependent and has lived in her house since his birth in 2001. In 2008, Mary may file as qualifying widow because she has not remarried.

True False

8. Peter's unmarried daughter lived with him in his house for the entire year 2008. Peter owns the home and pays all the costs of upkeep for that home. His ex-wife did not live in the home at any time during the year. Peter can file as Head of Household in the year 2008.

True False

9. All the following are requirements to claim head of household filing status EXCEPT:

A. You are unmarried or considered unmarried on the last day of the year.
B. Your spouse did NOT live in your home during the last 6 months of the tax year.
C. Your parent must live in your home at least 6 months.
D. You paid more than half of the cost of keeping up your house for the entire year.

10. Milton is 39 years old. He is divorced from his wife since March 1st of the tax year. They have two minor Children. One child lives with Milton and the other child lives with the mother. The children have been with their respective parents from March through December of the tax year. Milton provides all of the support for the minor child living with him. The filing status with the lowest rate that Milton qualifies for is:

A. Married Filing Separately.
B. Single.
C. Head of Household.
D. Married Filing Jointly.

11. Joe is 37 years old. His wife died during the tax year and he has not remarried. His deceased wife had no income. He has two minor children living with him. Joe paid all the costs for keeping up his home for the tax year and he has paid for all the support of his wife and these children. The filing status with the lowest tax rate which Joe qualifies for is:

A. Qualifying widower with Dependent Child.
B. Married Filing Separately.
C. Head of Household.
D. Married Filing Jointly.

12. Mary's spouse, John, died in an auto accident in 2007. She has not remarried and she supported their 5-year-old son all year. She qualifies to file as a "Qualifying Widow with Dependent Child" for the year 2008.

True False

13. Bill and Mary are married and have no children. They were separated the last 4 months of the year. Bill's attorney filed a separate maintenance request with the court on December 31th. The judge did not sign the decree until January 2nd of the following year. Bill may not file as single for the year he and Mary separated. 

True False

14. Mary is unmarried. Her mother, for whom she can claim an exemption, lived in an apartment by herself. She died on November 14. The cost of the upkeep of her apartment for the year until her death was $8,000. Mary paid $5,600 and her brother paid $2,400. Her brother made no other payments towards their mother's support. Mary's mother had no other income. Mary must use single filing status on her 2008 tax return.

True False

15. If your marriage is annulled, you must file amended returns, claiming Single or Head of Household filing status for all open years affected by the annulment.

True False

16.  Which of the following is NOT a requirement you must meet to claim Head of Household filing status?

A. Your spouse did NOT live in your home during the last 6 months of the tax year.
B. You paid more than half of the cost of keeping up your home for the entire year.
C. Your home was the main home of your foster child for more than half the year.
D. You are unmarried or considered unmarried on the last day of the year.