Jackson Hewi Tax Prep Ques ons and answers |
Updated RATED A+ | 2026
To determine if an independent taxpayer is required to file a tax return, you need to know their:
Filing status, age, and gross income
The taxpayer's age is determined by...
how old they are as of December 31st of that year
What is the excep$on to the December 31st taxpayer age determina$on rule?
The taxpayer is considered 65 on December 31st if their 65th birthday is January 1st of the next
year
What is gross income
all income the taxpayer receives that is not exempt from tax, including earned income and
unearned income
What forms of income are NOT exempt from tax
money, goods, property, and services
what is considered earned income
wages from a job, and money from self-employment
what is considered unearned income
interest from a bank account, unemployment benefits, re$rement income, and pension
To see if a dependent taxpayer needs to file, you need to know their...
marital status, age, blindness, and income
Dependent info is entered on Form ____
1040
If a dependent is not eligible for a social security number (SSN), they can apply for an...
individual taxpayer iden$fica$on number (ITIN)
Taxpayers apply for an ITIN by filing form ____
, W-7
If an adopted dependent does not have an SSN yet, they can apply for an...
adop$on taxpayer iden$fica$on number (ATIN)
If the taxpayer dependent was born and died during the tax year and they did not have an
iden$fying number...
a7ach a copy of their birth cer$ficate and enter "died" in place of the number
If the taxpayer has more than four dependents...
mark the checkbox in the dependents sec$on of Form 1040 and create a statement containing
the dependents info required to complete all columns
There are two types of dependents:
qualifying child and qualifying rela$ve
A qualifying child must pass all the following tests:
Rela$onship test, age test, residency test, support test, joint return test
A qualifying rela$ve must pass all the following tests:
Not a qualifying child test, member of household or rela$onship test, gross income test, support
test
What is the (qualifying child) rela$onship test
must be child under the uniform defini$on of child, sibling, or descendent (rela$onships
established by marriage remain intact a:er divorce, separa$on, or death)
What is the (qualifying child) age test
must be under age 19 at the end of the year, a full-$me student under age 24 at the end of the
year, permanently and totally disabled at any $me during the year (regardless of age), and must
be younger than the taxpayer
What is the (qualifying child) residency test
must have lived with the taxpayer for more than half a year (except for temporary absences,
children who were born or died during the year, kidnapped children, children of
divorced/separated parents)
What is the (qualifying child) support test
Updated RATED A+ | 2026
To determine if an independent taxpayer is required to file a tax return, you need to know their:
Filing status, age, and gross income
The taxpayer's age is determined by...
how old they are as of December 31st of that year
What is the excep$on to the December 31st taxpayer age determina$on rule?
The taxpayer is considered 65 on December 31st if their 65th birthday is January 1st of the next
year
What is gross income
all income the taxpayer receives that is not exempt from tax, including earned income and
unearned income
What forms of income are NOT exempt from tax
money, goods, property, and services
what is considered earned income
wages from a job, and money from self-employment
what is considered unearned income
interest from a bank account, unemployment benefits, re$rement income, and pension
To see if a dependent taxpayer needs to file, you need to know their...
marital status, age, blindness, and income
Dependent info is entered on Form ____
1040
If a dependent is not eligible for a social security number (SSN), they can apply for an...
individual taxpayer iden$fica$on number (ITIN)
Taxpayers apply for an ITIN by filing form ____
, W-7
If an adopted dependent does not have an SSN yet, they can apply for an...
adop$on taxpayer iden$fica$on number (ATIN)
If the taxpayer dependent was born and died during the tax year and they did not have an
iden$fying number...
a7ach a copy of their birth cer$ficate and enter "died" in place of the number
If the taxpayer has more than four dependents...
mark the checkbox in the dependents sec$on of Form 1040 and create a statement containing
the dependents info required to complete all columns
There are two types of dependents:
qualifying child and qualifying rela$ve
A qualifying child must pass all the following tests:
Rela$onship test, age test, residency test, support test, joint return test
A qualifying rela$ve must pass all the following tests:
Not a qualifying child test, member of household or rela$onship test, gross income test, support
test
What is the (qualifying child) rela$onship test
must be child under the uniform defini$on of child, sibling, or descendent (rela$onships
established by marriage remain intact a:er divorce, separa$on, or death)
What is the (qualifying child) age test
must be under age 19 at the end of the year, a full-$me student under age 24 at the end of the
year, permanently and totally disabled at any $me during the year (regardless of age), and must
be younger than the taxpayer
What is the (qualifying child) residency test
must have lived with the taxpayer for more than half a year (except for temporary absences,
children who were born or died during the year, kidnapped children, children of
divorced/separated parents)
What is the (qualifying child) support test
