VITA Training 2024 Questions and answers

Widow(er) with Dependent Child filing status for how many years following the year of the spouse’s death? ANSWER-2 A widow or widower with one or more dependent children may be able to use the Qualifying Widow(er) with Dependent Child filing status, which is only available for two years following the year of the spouse’s death T/F: Yolanda and Sean Mercer want to file under the Married Filing Separately status. If Yolanda wants to itemize deductions, then Sean must take the standard deduction ANSWER-False If a married couple files separately and one spouse itemizes deductions, the other spouse cannot take the standard deduction T/F: A taxpayer whose spouse itemizes deductions or losses must either itemize deductions or claim “0” as the standard deduction ANSWER-True Adam and Anne are considering filing under the Married Filing Separately status. If Adam wants to itemize deductions, then: a. They will have to file jointly b. Anne must either itemize her deductions or claim a zero standard deduction c. Anne can only take the standard deduction d. Both Adam and Anne will have to use Form 1040A e. None of the above ANSWER-b. Anne must either itemize her deductions or claim a zero standard deduction A taxpayer whose spouse itemizes deductions or losses must either itemize deductions or claim “0” as the standard deduction Carol and Roger were married three years ago and have no children. Although they lived apart during the entire tax year, they are neither divorced nor legally separated. What are the two filing statuses they can use? a. Single or Married Filing Separately b. Single or Head of Household c. Married Filing Jointly or Married Filing Separately d. All of the above e. None of the above ANSWER-c. Married Filing Jointly or Married Filing Separately As long