VITA BASIC TEST QUESTIONS &
ANSWERS
Calvin has qualifying health insurance coverage (also known as minimum essential
coverage) as defined under the Affordable Care Act. - Correct Answers -True
Calvin and Betty may need to make a shared responsibility payment on their joint return
if they don't qualify for an exemption. - Correct Answers -True
Who can claim the American opportunity credit? - Correct Answers -Dana can claim the
credit because Tom is her dependent.
Will may claim R.J. as a dependent on his tax return. - Correct Answers -True
Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)? -
Correct Answers -No, because Will has an ITIN.
Which benefit(s) can Will claim on his tax return? (Choose the best answer) - Correct
Answers -All of the above
Dana's most advantageous allowable filing status is: - Correct Answers -Head of
Household
Who can Bob claim as a qualifying child(ren) for the earned income credit? - Correct
Answers -Bob can claim Sara, but not Joan.
Who can claim Sara as a dependent? - Correct Answers -Joan can claim Sara because
she is Sara's mother. (Wrong)
What are the correct filing statuses? - Correct Answers -Both John and Marsha must file
as Single
Is it allowable for John and Marsha to each claim one qualifying child for the earned
income credit on their individual returns? - Correct Answers -No
What amount of gambling winnings should be reported as other income on Linda's
return? - Correct Answers -$1,400
Based on her Married Filing Separately filing status, which education benefit is Linda
eligible to claim? - Correct Answers -She does not qualify for any education benefit
What is Gordon's filing status on his 2017 tax return? - Correct Answers -Single
ANSWERS
Calvin has qualifying health insurance coverage (also known as minimum essential
coverage) as defined under the Affordable Care Act. - Correct Answers -True
Calvin and Betty may need to make a shared responsibility payment on their joint return
if they don't qualify for an exemption. - Correct Answers -True
Who can claim the American opportunity credit? - Correct Answers -Dana can claim the
credit because Tom is her dependent.
Will may claim R.J. as a dependent on his tax return. - Correct Answers -True
Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)? -
Correct Answers -No, because Will has an ITIN.
Which benefit(s) can Will claim on his tax return? (Choose the best answer) - Correct
Answers -All of the above
Dana's most advantageous allowable filing status is: - Correct Answers -Head of
Household
Who can Bob claim as a qualifying child(ren) for the earned income credit? - Correct
Answers -Bob can claim Sara, but not Joan.
Who can claim Sara as a dependent? - Correct Answers -Joan can claim Sara because
she is Sara's mother. (Wrong)
What are the correct filing statuses? - Correct Answers -Both John and Marsha must file
as Single
Is it allowable for John and Marsha to each claim one qualifying child for the earned
income credit on their individual returns? - Correct Answers -No
What amount of gambling winnings should be reported as other income on Linda's
return? - Correct Answers -$1,400
Based on her Married Filing Separately filing status, which education benefit is Linda
eligible to claim? - Correct Answers -She does not qualify for any education benefit
What is Gordon's filing status on his 2017 tax return? - Correct Answers -Single
