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I Chapter 6 SQL Final Student File Complete
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Chapter 6: Study Questions
1. Matt and Heather are not sure if they qualify to claim the child tax credit. Which of the following
would prevent their dependent from being considered a qualifying child for purposes of the
child tax credit in the tax year 2023?
a) The dependent was age 17 or older at the end of the year.
b) The dependent is a citizen or resident of the United States.
c) The dependent lived with the taxpayer for more than half of the year.
d) The dependent has one of the following relationships to the taxpayer:
Son or daughter, or stepson or stepdaughter
Brother or sister, or stepbrother or stepsister
Adopted child
Any descendant of any of the above (for example, grandchild)
Eligible foster child
2. Jack and Carolyn have three children, ages five, nine, and 18. Their modified AGI is $85,000
on their joint tax return. Their tax liability is $6,684. What is the amount of their child tax
credit/credit for other dependents (assuming they otherwise qualify for these credits) for the tax
year 2023?
a) $6,000
b) $6,684
c) $4,500
d) $6,600
3. Hank receives dependent care benefits from his employer for his son. Which of the following
situations would make the benefits taxable?
a) The taxpayer pays too much for dependent care.
b) The taxpayer doesn’t use all the dependent care benefits.
c) The taxpayer earns too much money.
d) The taxpayer uses the benefits.
4. To claim the dependent care credit, Hank needs information about the person or organization
that provides the care. All of the following information about the dependent care provider is
required on Hank’s tax return, except:
a) The dependent care provider’s name
b) The dependent care provider’s identification number
c) The dependent care provider’s address
d) The dependent care provider’s date of birth
5. Gina tells her tax preparer that her brother has come to live with her since the death of their
parents. She has to pay a monthly fee for his care provider. She wants to know if she will be
able to claim this on her taxes. Expenses for all of the following are allowed for purposes of the
dependent care credit, except:
a) Care for a dependent under the age of 13
b) A taxpayer’s spouse who is physically or mentally unable to care for themselves
c) A dependent who is physically or mentally unable to care for themselves
d) A dependent who attends overnight camp during the summer months
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I Chapter 6 SQL Final Student File Complete
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6. Which of the following is not a requirement to claim the credit for the elderly or the disabled?
a) The taxpayer must be a U.S. citizen or resident.
b) The taxpayer must be age 65 or older by the end of the tax year.
c) If the taxpayer is under age 65, they must:
Be retired on permanent and total disability;
Have not reached mandatory retirement age during the tax year; and
Have received taxable disability benefits during the tax year.
d) If the taxpayer is married filing separately, they are required to have only lived with their
spouse during the first six months of the tax year.
7. Mr. and Mrs. Smith are both under 65, but Mrs. Smith is retired on permanent and total
disability. Regarding the credit for the elderly or the disabled, what is the AGI limit for a married
filing jointly couple (both under age 65) with one qualifying spouse?
a) $17,500
b) $20,000
c) $12,500
d) $25,000
8. Scott receives dividends from securities that pay foreign taxes. Which of the following
statements is correct?
a) Scott can claim the foreign tax credit as a nonrefundable tax credit.
b) Scott can claim the foreign tax credit as a refundable tax credit.
c) Scott can use the foreign taxes paid to decrease the amount of foreign income reported on
his return.
d) Scott can claim the foreign taxes paid on Schedule A as an itemized deduction and claim
the foreign tax credit on Schedule 3 (Form 1040).
9. Scott’s tax preparer knows the foreign tax credit may be claimed in which of following ways?
a) Both on Schedule 3 (Form 1040), line 1, and on Schedule A (Form 1040), line 6
b) Only on Schedule 3 (Form 1040), line 1
c) Only on Schedule A (Form 1040), line 6
d) Either on Schedule 3 (Form 1040), line 1, or on Schedule A (Form 1040), line 6
10. Beth works at the local children’s hospital. Last year, a set of triplets from Canada arrived at
the children’s hospital. The infants were abandoned by their parents, and all three suffered
from a very rare blood disorder. Beth worked closely with the children and soon decided to
adopt all three. Beth’s tax preparer has determined that Beth is eligible for the adoption credit;
however, she must determine if the infants are classified as special needs children for adoption
purposes. All of the following would be considered when determining if a child is an eligible
child with special needs except:
a) The child’s ethnic background
b) How long the child has been a resident of the United States
c) The child’s age
d) Whether the child is a member of a minority or sibling group
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I Chapter 6 SQL Final Student File Complete
I Chapter
Study G6
Chapter 6: Study Questions
1. Matt and Heather are not sure if they qualify to claim the child tax credit. Which of the following
would prevent their dependent from being considered a qualifying child for purposes of the
child tax credit in the tax year 2023?
a) The dependent was age 17 or older at the end of the year.
b) The dependent is a citizen or resident of the United States.
c) The dependent lived with the taxpayer for more than half of the year.
d) The dependent has one of the following relationships to the taxpayer:
Son or daughter, or stepson or stepdaughter
Brother or sister, or stepbrother or stepsister
Adopted child
Any descendant of any of the above (for example, grandchild)
Eligible foster child
2. Jack and Carolyn have three children, ages five, nine, and 18. Their modified AGI is $85,000
on their joint tax return. Their tax liability is $6,684. What is the amount of their child tax
credit/credit for other dependents (assuming they otherwise qualify for these credits) for the tax
year 2023?
a) $6,000
b) $6,684
c) $4,500
d) $6,600
3. Hank receives dependent care benefits from his employer for his son. Which of the following
situations would make the benefits taxable?
a) The taxpayer pays too much for dependent care.
b) The taxpayer doesn’t use all the dependent care benefits.
c) The taxpayer earns too much money.
d) The taxpayer uses the benefits.
4. To claim the dependent care credit, Hank needs information about the person or organization
that provides the care. All of the following information about the dependent care provider is
required on Hank’s tax return, except:
a) The dependent care provider’s name
b) The dependent care provider’s identification number
c) The dependent care provider’s address
d) The dependent care provider’s date of birth
5. Gina tells her tax preparer that her brother has come to live with her since the death of their
parents. She has to pay a monthly fee for his care provider. She wants to know if she will be
able to claim this on her taxes. Expenses for all of the following are allowed for purposes of the
dependent care credit, except:
a) Care for a dependent under the age of 13
b) A taxpayer’s spouse who is physically or mentally unable to care for themselves
c) A dependent who is physically or mentally unable to care for themselves
d) A dependent who attends overnight camp during the summer months
Copyright © 2024, The Income Tax School, Inc. – All Rights Reserved SQLA - 6.1
hapter
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5:42:03
Guide
6 AM*&!#%#&&!%%#^#^&^!#&*^&^*#!(FG*T!^&*#*((*!#&()#_)#!*&$!*#)(!*Comp
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I Chapter 6 SQL Final Student File Complete
I Chapter
Study G6
6. Which of the following is not a requirement to claim the credit for the elderly or the disabled?
a) The taxpayer must be a U.S. citizen or resident.
b) The taxpayer must be age 65 or older by the end of the tax year.
c) If the taxpayer is under age 65, they must:
Be retired on permanent and total disability;
Have not reached mandatory retirement age during the tax year; and
Have received taxable disability benefits during the tax year.
d) If the taxpayer is married filing separately, they are required to have only lived with their
spouse during the first six months of the tax year.
7. Mr. and Mrs. Smith are both under 65, but Mrs. Smith is retired on permanent and total
disability. Regarding the credit for the elderly or the disabled, what is the AGI limit for a married
filing jointly couple (both under age 65) with one qualifying spouse?
a) $17,500
b) $20,000
c) $12,500
d) $25,000
8. Scott receives dividends from securities that pay foreign taxes. Which of the following
statements is correct?
a) Scott can claim the foreign tax credit as a nonrefundable tax credit.
b) Scott can claim the foreign tax credit as a refundable tax credit.
c) Scott can use the foreign taxes paid to decrease the amount of foreign income reported on
his return.
d) Scott can claim the foreign taxes paid on Schedule A as an itemized deduction and claim
the foreign tax credit on Schedule 3 (Form 1040).
9. Scott’s tax preparer knows the foreign tax credit may be claimed in which of following ways?
a) Both on Schedule 3 (Form 1040), line 1, and on Schedule A (Form 1040), line 6
b) Only on Schedule 3 (Form 1040), line 1
c) Only on Schedule A (Form 1040), line 6
d) Either on Schedule 3 (Form 1040), line 1, or on Schedule A (Form 1040), line 6
10. Beth works at the local children’s hospital. Last year, a set of triplets from Canada arrived at
the children’s hospital. The infants were abandoned by their parents, and all three suffered
from a very rare blood disorder. Beth worked closely with the children and soon decided to
adopt all three. Beth’s tax preparer has determined that Beth is eligible for the adoption credit;
however, she must determine if the infants are classified as special needs children for adoption
purposes. All of the following would be considered when determining if a child is an eligible
child with special needs except:
a) The child’s ethnic background
b) How long the child has been a resident of the United States
c) The child’s age
d) Whether the child is a member of a minority or sibling group
Copyright © 2024, The Income Tax School, Inc. – All Rights Reserved SQLA - 6.2
hapter
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