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 dependent child
B. A dependent parent
C. An dependent aunt
D. A dependent 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." 

True False

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

True False

4. To qualify for you for Head of Household, a qualifying person can be   

A. A single son for whom you cannot claim and exemption but who lived with you for more than half the year.
B. A married child for whom you can claim an exemption.
C. A parent for whom you cannot claim an exemption.
D. A brother whom did not live with you for more than half of the year.

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

True False

6. What are the five Filing Status' for tax year 2010 in the order that you see them on tax forms?

A. Single, Married filing jointly, Married filing separately, Head of household, and Qualifying Widow (er).    
B. Single, Married filing separately, Married Filing jointly, Head of household, and Qualifying Widow (er).
C. Single, Head of household, Married filing jointly, Married filing separately, and Qualifying Widow (er).
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.                                   

True False

8. Esteban and his wife have been separated since May. They are not yet divorced. She has one child living with her. Esteban also has a child living with him. Of the following choices, what is the filing status that would not be possible for neither Esteban nor his wife?           

A. Single
B. Married filing jointly
C. Married filing separate
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. United States
B. Mexico
C. Canada
D. Any of the above

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

A. Be your child who lived with you for at least 6 months of the year.
B. Be your parent who does not need to live with you any part of the year. 
C. Be your aunt who lived with you for at least 6 months of the year.
D. Any of the above

11. Which of the following does NOT meet the requirements to claim the 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. You are unmarried or considered unmarried on the last day of the year.
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 father is your qualifying relative and he does not live with you, you must pay more than half the cost of keeping up his home for the year.                      

True False

13. Your standard deduction is zero and your should itemize any deductions you have if                                                      

A. Your filing status is married filing separately and your spouse itemizes deductions on his or her return.
B. You are filing a tax return for a short tax year because of a change in your annual accounting period.
C. You are a nonresident or dual-status alien during the year.
D. Any of the above.

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

A. Itemize your deductions also.
B. Use the standard deduction instead.
C. Tell her that she can't itemize because you are claiming the standard deduction
D. Split income between the two

15. If your spouse died in 2010, you can use the _______ filing status for tax year 2010, because it is more advantageous to do so.  

A. Single
B. Married Filing Jointly
C. Married Filing Separate
D. Qualifying Widow(er) With Dependent Child.
                 

16. If you were married on or before December 31, 2010,  what can your filing status be for tax year 2010?

A. Single
B. Married Filing Jointly.
C. Married Filing Separate.
D. Both B and C are correct.

17. Hector was widowed before January 1, 2010. He did not remarry in tax year 2010, and he did not have a child living with him. What is the only filing status that Hector can use?    

A. Single
B. Married Filing Jointly
C. Married Filing Separate
D. Qualifying Widow(er) With Dependent Child.

18. To qualify for 'Qualifying Widow(er) With Dependent Child' filing status, you must

A. Have a qualifying child living with you all year.
B. Have not remarried by the end of the year.
C. Have paid more than half of the cost of keeping up a home for your child.
D. All of the above

19. Henry wants to claim his aunt on his return. His aunt lives in Mexico and does not qualify for a social security number. How does Henry claim an exemption for her if she doesn't have a valid social security number?   

A. He can obtain an individual taxpayer identification number (ITIN) from the IRS.
B. He can get her a fake number.
C. He can write "Applied For" in the social security number column.
D. Since she lives in Mexico a number is not required.

20. If you are filing a joint return and your spouse could be claimed as a dependent by someone else,                                         

A. You and your spouse can claim dependents on your joint return.
B. You and your spouse cannot claim dependents on your joint return.
C. If you have a qualifying child or qualifying relative, you can claim that person as a dependent.
D. As long as you file jointly, you can claim any dependents on your joint return.

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

A. Married filing separate
B. Married filing jointly
C. Head of Household
D. Both A and B are correct

22. If a husband and his wife file Married Filing Separate, they generally 

A. Split their wages in half.
B. Both sign each other's return.
C. Both report only their own income, exemptions, credits and deductions on their individual returns (unless they live in a community property state).
D. File as Head of Household although they did not live apart at any time during the year.

23. Mary's spouse, Joseph, died in an auto accident in 2009. Mary had not remarried and she supported their 5-year-old son all year. She qualifies to use the 'Qualifying Widow(er) With Dependent Child' filing status on her Federal return for the tax year 2010.  

True False

24. One of the requirements to use the 'Qualifying widow(er) With Dependent Child' filing status is that you use

A. 'Qualifying Widow(er) With Dependent Child' filing status in the year your spouse died.
B. 'Qualifying Widow(er) With Dependent Child' filing status for next 2 years that does not include the year of spouse's death
C. 'Qualifying Widow(er) With Dependent Child' for third year of spouse's death
D. 'Qualifying Widow(er) With Dependent Child' even if you remarry in that year.

25. If your child is considered temporarily absent from home, you can still claim him as living with you if he is away because of   

A. Illness
B. Education or business
C. Vacation or military service
D. Any of the above

26. If your filing status is Married Filing Separate, you CANNOT take the earned income credit.   

True 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.   

True False

28. If you or your spouse (or both of you) filed a separate return, you generally can change to a joint return any time within 3 years from the due date of the separate return or returns.

True False

29. You are considered married for Head of Household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your non-resident spouse as a resident alien.

True False

30. What is the 'Standard Deduction' amount for a single dependent who earned $4,000 from his or her job in tax year 2010?      

A. $4,000 Federal.
B. $950 Federal.
C. $4,300 Federal.
D. $5,700 Federal.

41. The following are community property states:

A. California and New Mexico.
B. Texas and Louisiana.
C. Nevada, Wisconsin and Arizona.
D. Any of the above.

42. Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or community property country and

A. File separate returns.
B. File married filing jointly.
C. File single.
D. You don't file a tax return.

43. If you are married, your tax usually will be more if you file married filing jointly than if you file married filing separately.

True False

44. Sometimes it can be to your advantage to file separate tax returns. If you and your spouse file separate returns, you have to determine your

A. Community income.
B. Separate income.
C. Both A and B above.
D. Non-taxable income.

45. A registered domestic partner (RDPs) who are domiciled in Nevada, Washington, or California and individuals in California who, for state law purposes, are married to an individual of the same sex generally must

A. Not file a federal tax return.
B. Follow state community property laws and report half the combined community income of the individual and his or her RDP.
C. Combine his or her income with the spouse or RDP.
D. None of the above.

46. For years prior to 2010, RDPs who reported income without regard to the community property laws are required to file amended returns to report half of the community income of the RDPs.

True False

47. RDPs and individuals in California who are married to an individual of the same sex are

A. Not married for federal tax purposes.
B. Required to use the single filing status.
C. Able to use the head of household filing status if they qualify.
D. All of the above.

48. Whether you have community property and community income depends on

A. The state where you are domiciled.
B. The filing status you are using.
C. How many exemptions you are claiming on your tax return.
D. the involvement of your community in your area.

49. You have only one domicile even if you have more than one home. Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intent to return. The question of your domicile is maily

A. A matter of what you have communicated to your community.
B. A matter of what you have communicated to the IRS.
C. A matter of your intention as indicated by your actions.
D. A matter of where you have grown up.

50. A factor to consider when determining domicile would be

A. Where you pay state income tax.
B. Your business and social ties to the community.
C. The location of any property you own.
D. All of the above.

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

A. Your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
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. Your child is one of the relatives whom does not have to live with you to qualify you.
D. The child must have lived with you for more than half of the year.

32. What is the amount for each exemption for tax year 2010?   

A. Federal exemption amount is $3,650.
B. Personal exemption amount is $99 and spousal exemption amount is also $99.
C. Dependent exemption amount is $5,700.
D. All of the above are correct.

33. What are two types of exemptions?

A. Business and Investment exemptions.
B. Personal exemptions and exemptions for dependents.
C. Joint return and Gross Income exemptions.
D. Single and Married exemptions.

34. If you are a U.S. citizen or resident alien, whether you must file a federal income tax return depends on    

A. Your gross income.
B. Your filing status.
C. Your age and whether you are a dependent or not.
D. All of the above.

35. You may have to pay a penalty if you are required to file a tax return but fail to do so. If you willfully fail to file a tax return, you may be subject to criminal prosecution.

True False

36. If your parent (or someone else) can claim you as a dependent, and you were not age 65 or older or blind, you must file a return if

A. Your unearned income was more than $950.
B. Your earned income was more than $5,700.
C. Your gross income was more than the larger of $950 or your earned income (up to $5,400) plus $300.
D. Any of the above.

37. For 2010, you must file a return if       

A. You owe any special taxes, such as Alternative minimum tax, additional tax on qualified plans, and social security or Medicare tax on tips you did not report to your employer.
B. You received any advanced earned income credit (EIC) payments from your employer.
C. You had net earnings from Self-employment of at least $400 or wages of $108.28 or more from a church or qualified church-controlled organization exempt from employer social security and Medicare taxes.
D. Any of the above.

38. To qualify for Head of Household status, you must have paid more than half of the cost of keeping up a home for the year.

True False

39. Martha is an unmarried woman for tax year 2010. Her unmarried son lived with her all year and he was 18 years old at the end of the year. He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. As a result, Martha's filing status can be

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

40. You can claim an exemption for a qualifying child or qualifying relative only if the following test is met.

A. Dependent taxpayer test.
B. Joint return test.
C. Citizen or resident test.
D. All of the above.

-------Community property Pub 555

51. The amount of time spent in one place doe not always explain the difference between home and domicile. A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. As a result,

A. Your actions are the determining factor in proving where you have your domicile.
B. Your intent in the determining factor in proving where you have your domicile.
C. The time spent at a place determines domicile.
D. Occupying a property will determine domicile the moment you occupy it.

52. If you file a federal tax return separately from your spouse, you must,

A. Report half of all community income and all of your separate income.
B. Report only your part of your income and part of your separate income.
C. Report only income of your spouse that is acquired in a community property state.
D. None of the above.

53. Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes.

True False

54. Generally, community property is property that

A. You, your spouse or both acquire during your married while you and your spouse are domiciled in a community property .
B. You and your spouse agree to convert from separate to community property.
C. Cannot be identified as separate property.
D. All of the above.

55. Generally, community income is income from

A. Community property.
B. Salaries, wages, and other pay received for the services performed by you, your spouse, or both during your marriage.
C. Real estate that is treated as community property under the laws of the state where the property is located.
D. Any of the above.

56. The following statement is generally true regarding separate property.

A. Generally separate property is property that you or your spouse owned separately after your marriage started.
B. Generally separate property is money earned while domiciled in a community property state.
C. Generally separate property is property that you or your spouse received separately as a gift or inheritance during your marriage.
D. Generally, separate property is the part of property bought with community funds, if part was bought with community funds and part with separate funds.

57. When you file separate returns, you must claim your own exemption amount for that year. Additionally,

A. You can divide the amount allowed as an exemption for a dependent between you and your spouse.
B. You cannot divide the amount allowed as an exemption for a dependent between you and your spouse.
C. You can each claim half of the total exemption amount of all your children.
D. You and your spouse cannot agree that one of you will claim can exemption for one, two or all your children.

58. If you file separate returns, your deductions generally depend on whether the expenses involved community or separate income.

True False

59. If you file separate returns, expenses incurred to earn or produce

A. Community business or investment income are generally divided equally between you and your spouse.
B. Separate business or investment income are deductible by the spouse who earns the income.
C. Community business or investment income, each spouse is entitled to deduct one-half of the expenses of your separate returns.
D. All of the above.

60. If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. List

A. Only your share of the income and deductions on the appropriate lines of your separate tax returns.
B. Half of the total income and deductions on the appropriate lines of your separate tax returns.
C. Your earned income credit on the appropriate line of your separate tax returns.
D. Interest paid that you want to deduct on qualified student loans.