Exam 4: Individual Income Tax Overview dependents and Filing Status

Bonnie and Ernie file a joint return.Bonnie works and receives income during the year but Ernie does not.If the couple files a joint tax return,Ernie is responsible for paying any taxes due if Bonnie is unable to pay the taxes.

To determine filing status,a taxpayer's marital status is determined on January 1 of each tax year in question.

To be considered a qualifying child of a taxpayer,the individual must be the son or daughter of the taxpayer.

Michael,Diane,Karen,and Kenny provide support for their mother Janet who is 75 years old.Janet lives by herself in an apartment in Los Angeles.Janet's gross income for the year is $3,000.Janet provides 10% of her own support,Michael provides 40% of Janet's support,Diane provides 8% of Janet's support,Karen provides 10% of Janet's support,and Kenny provides the remaining 32% of Janet's support.Under a multiple support agreement,who is eligible to claim Janet as a dependent as a qualifying relative?

Jennifer and Stephan are married at year-end and they file separate tax returns.If Jennifer itemizes deductions on her return,Stephan must also itemize deductions on his return even if his itemized deductions don't exceed his standard deduction.