1. The following statement is true regarding the head of household filing status.
A. To qualify
for head of household filing status, you must a qualifying person who is related
to you and meets the requirements to be either a qualifying child or qualifying
relative.
B. To qualify for
head of household filing status, you must pay more than half the cost of keeping
up your home in which you and your qualifying person lived for more than half
the year.
C. The head of
household filing status is for taxpayers who either unmarried and not an RDP or
meet the requirements to be considered unmarried not considered not in a
registered domestic partnership and maintain a home for a relative who lived in
them for more than half the year.
D. All of the
above.
2. An eligible child is a child
A. Placed with you by an authorized placement agency or by a judgment, decree, or
other order of a court of competent jurisdiction.
B. Who
attends school during some part of each of five calendar months during the year.
C. Who's
gross income must be less than the federal exemption amount for the year in
question.
D. You
have legally adopted and after legal adoption, the child is considered your
child by blood.
3. Generally, if two or more people keep up the same home, only one of the people could pay more than half the costs and qualify for the head of household filing status. When two or more families occupy the same dwelling,
A. Each family
may be treated as keeping up a separate home if each family contributions to the
support of the other family.
B. Each family
may be treated as keeping up a separate home if each family maintains separate
finances.
C. Each family
may be treated as keeping up a separate home if each family maintain separate
finances and neither family contributes to the support of the other family.
D. Both A and B
above.
4. The taxpayer who provides more than half the cost of maintaining a separate home is treated as keeping up that separate home. To determine whether you paid more than half the cost of keeping up your home include
A. Costs of
clothing and vacations.
B. Costs for
education and transportation.
C. Costs for
medical treatment and life insurance.
D. None of the
above.
5. If someone lived with you for six months means that the person lived with your more than half the year for head of household purposes.
True False
6. If you have joint custody of your child, to qualify for head of household filing status, you must
A. Still meet
all the requirements for the filing status.
B. Your child
must have lived with you for more than half the year.
C. You must have
paid more than half the cost of keeping up your home.
D. all of the
above.
7. If you were married as of the last day of the year, and you did not live with your spouse at any time during the last six months of the year, to determine how many days your home was your qualifying person's main home,
A. Add together
half the number of days that you, your spouse, and your qualifying person lived
together in your home.
B. Add together
all of the days that you and your qualifying person lived together in your home
without your spouse.
C. Both A and B
above.
D. None of the
above.
8. If you were married as of the last day of the year and you lived with your spouse at any time during the last six month of the year, you can qualify for the head of household filing status.
True False
9. You are considered to have chosen to treat your nonresident alien spouse/RDP as a resident alien if
A. You and your
nonresident alien spouse/RDP filed as joint return in a previous year.
B. You chose to
treat your nonresident alien spouse/RDP as a resident so you could file the
joint return.
C. You have not
revoked that choice by the extended due date for fling the return at issue.
D. All of the
above.
10. You are not in a registered domestic partnership if
A. You have
never entered into a registered domestic partnership.
B. You filed a
Notice of Termination of Domestic Partnership with the Secretary of State and
the six-month waiting period for the notice to become final has passed.
C. Your
registered domestic partnership was annulled and you did not enter into another
registered domestic partnership after the annulment.
D. Any of the
above.
11. Effective for taxable years beginning on or after January 1, 2007, RDPs under California law must file their California income tax returns using either the married/RDP filing jointly or married/RDP filing separately filing status. If you are an RDP, you may qualify to use the head of household filing status if
A. You are in the process of ending your relationship.
B. You meet the requirements to be considered not in a registered domestic
partnership.
C. Both A and B above.
D. None of the
above.
12. You were not in a registered domestic partnership if your registered domestic partnership was legally terminated under a final decree of dissolution. Neither a petition for termination nor an interlocutory decree of termination is the same as a final decree. Until the final decree is issued, an RDP remains in a registered domestic partnership.
True False
13. You must be entitled to claim a dependent exemption credit for your parent to be head of household. That is
A. Your parent
must meet the requirements of a qualifying relative.
B. You must have
paid more than half the cost of keeping up a home that was your parent's main
home for the entire year.
C. Your parent's
main home could have been his or her own home or any other living accommodation.
D. All of the
above.
14. In meeting the residency test, a temporary absence may be for all of the following, except:
A. Due to
illness.
B. Education,
business, vacation or military service.
C. Incarceration.
D. None of the
above.
15. To qualify for head of household filing status, your qualifying relative's gross income must be less than the federal exemption amount for the year in question.
True False
16. If two or more taxpayers including a parent claim the same child as a qualifying child for a particular tax year, the person shall be treated as the qualifying child of the taxpayer who is
A. A parent of
the person.
B. If none of the
taxpayers is a parent, the taxpayer with the highest adjusted gross income for
the taxable year.
C. Either A or B
above.
D. If none of
the taxpayers is a parent, the person with whom the taxpayer resided the most.
17. For 2008, you were married or an RDP at the end of the year if
A. You were
never married and never entered into a registered domestic partnership.
B. You received
domestic partnership, or you filed a Notice of Termination of Domestic
Partnership with the California Secretary of State and the six-month waiting
period for the notice to become final has passed.
C. Your spouse/RDP
died in 2008 and you did not remarry or enter into another registered domestic
partnership.
D. None of the
above.
18. A registered domestic partner is a person who has filed a Declaration of Domestic Partnership with the California Secretary of State.
True False
19. To be head of household, you must provide more than half of a person's total support during the calendar year to meet the support test. To determine whether you have provided more than half the support,
A. Find in the table published
for income guidelines.
B. Compare the
amount you contributed for the person's support to the entire amount of support
the person received from all source's.
C. It is only
required that the person be related to you.
D. None of the
above.
20. You are considered to have chosen to treat your nonresident alien spouse/RDP as a resident alien if
A. You and your
nonresident alien spouse/RDP filed a joint return in a previous year.
B. You chose to
treat your nonresident alien spouse/RDP as a resident so you could file the
joint return.
C. You have not
revoked that choice by the extended due date for filing the return at issue.
D. All of the
above.