H&R Block Comprehensive Questions
And Answers Latest upload 2024/2025 with 100% verified
Solutions
Jared Peterson, dependent son of Beverly Peterson, was born on January 1, 2002; his 17th birthday is
January 1, 2019. Can Beverly claim CTC for Jared for 2018? - ANSWER-When determining whether
Beverly may claim the Child Tax Credit, Jared is considered to be 16 years old on December 31, 2018.
However, for general tax purposes, Jared is considered to have attained the age of 17 as of December
31, 2018.
Markus Kleen (16) is a dependent on his parents' return. He is single, he is not legally blind, and his gross
income for the year is $1,400 [$900 earned income + $500 unearned income]. Is Markus required to file
a tax return? - ANSWER-Markus is required to file a return because his gross income of $1,400 is greater
than his gross income threshold amount of $1,250. When determining if Markus is required to file a
return, his unearned income is below the $1,050 threshold amount, and his earned income is also below
the $12,000 threshold amount. When applying the gross income threshold, first determine if the
maximum threshold amount is the greater of $1,050 or Markus' earned income plus $350. Because
Markus' earned income is $900, his gross income threshold amount is set at $1,250 [$900 + $350 =
$1,250].
June (72) is married filing jointly and living apart from her spouse. She has gross income $4,150. Is she
required to file? - ANSWER-Yes. The gross income is above the filing requirement of $5.
Single, dependent (age 18) of another taxpayer, gross income $5,650, all from wages. Is he required to
file? - ANSWER-No. The dependent taxpayer's earned income is less than $12,000 and the gross income,
filing single, is less than $6,000 [$5,650 earned income + $350].
Single, dependent (age 2) of another taxpayer, gross income $1,150, all from interest. Is she required to
file? - ANSWER-Yes. The dependent taxpayer's unearned income, filing single, was greater than $1,050.
The parents may choose to report this income on their tax return rather than complete a separate
return for their child.
Curtis (71) and Shirley (64) are married filing jointly with gross income of $25,370. What is their gross
income filing requirement amount? - ANSWER-$25,300 (This is the gross income filing requirement for
married filing jointly taxpayers when one taxpayer is age 65 or older).
, David and Lynette had been married for 53 years. David died on March 2, 2018. Lynette did not remarry.
What filing status should she use for 2018? - ANSWER-MFJ
Michael and Jenna entered into a common-law marriage in 2012. They have not divorced. Neither
Michael nor Jenna have dependents they could claim for 2018. Michael does not know the whereabouts
of Jenna and has not spoken with her in two years. What filing status should Michael use? - ANSWER-
Michael must file as married filing separately.
Sean and Cynthia were divorced on September 21, 2018. Neither had dependents they could claim for
2018. What filing status should they each use? - ANSWER-Single
In what situation would a Request for Innocent Spouse Relief be filed? - ANSWER-Innocent spouse relief
can only be requested after a joint return has been filed and it is discovered that one spouse has
understated the income (or overstated a deduction or credit). Form 8857 is filed for innocent spouse
relief by the taxpayer who was unaware of the understatement of income or overstatement of a
deduction or credit.
Juanita (42) is unmarried and pays 65% of the cost of maintaining a home for her father, Barnaby (77),
who had no taxable income. Juanita will claim Barnaby on her tax return in 2018. What filing status
should Juanita use? - ANSWER-Head of Household
Tony and Adam are cousins. Adam is a qualified relative dependent of Tony. Can Tony file as Head of
Household? - ANSWER-Tony may not file as head of household because their relationship as cousins
does not meet the head of household relationship test. Unless Tony has another qualifying child or
another relative that meets the relationship test for qualifying relative, he cannot claim head of
household. Tony must file as single.
Thelma lived apart from her husband for all of 2018 and does not wish to file a joint return. She paid the
entire cost of maintaining her home in Paducah, Kentucky. She maintains a room in the home for her
dependent daughter, Daphne, who is currently attending college in Los Angeles, where she shares a
dorm room with two other students. Most of Daphne's belongings remain at Thelma's home. Daphne
seldom visits her father and does not keep any of her belongings at his home. Can Thelma file as head of
household? - ANSWER-It is clear from the circumstances that Daphne's principal place of abode is
Thelma's home. Since Thelma meets the qualifications to be considered unmarried for tax purposes, she
may file as head of household.
And Answers Latest upload 2024/2025 with 100% verified
Solutions
Jared Peterson, dependent son of Beverly Peterson, was born on January 1, 2002; his 17th birthday is
January 1, 2019. Can Beverly claim CTC for Jared for 2018? - ANSWER-When determining whether
Beverly may claim the Child Tax Credit, Jared is considered to be 16 years old on December 31, 2018.
However, for general tax purposes, Jared is considered to have attained the age of 17 as of December
31, 2018.
Markus Kleen (16) is a dependent on his parents' return. He is single, he is not legally blind, and his gross
income for the year is $1,400 [$900 earned income + $500 unearned income]. Is Markus required to file
a tax return? - ANSWER-Markus is required to file a return because his gross income of $1,400 is greater
than his gross income threshold amount of $1,250. When determining if Markus is required to file a
return, his unearned income is below the $1,050 threshold amount, and his earned income is also below
the $12,000 threshold amount. When applying the gross income threshold, first determine if the
maximum threshold amount is the greater of $1,050 or Markus' earned income plus $350. Because
Markus' earned income is $900, his gross income threshold amount is set at $1,250 [$900 + $350 =
$1,250].
June (72) is married filing jointly and living apart from her spouse. She has gross income $4,150. Is she
required to file? - ANSWER-Yes. The gross income is above the filing requirement of $5.
Single, dependent (age 18) of another taxpayer, gross income $5,650, all from wages. Is he required to
file? - ANSWER-No. The dependent taxpayer's earned income is less than $12,000 and the gross income,
filing single, is less than $6,000 [$5,650 earned income + $350].
Single, dependent (age 2) of another taxpayer, gross income $1,150, all from interest. Is she required to
file? - ANSWER-Yes. The dependent taxpayer's unearned income, filing single, was greater than $1,050.
The parents may choose to report this income on their tax return rather than complete a separate
return for their child.
Curtis (71) and Shirley (64) are married filing jointly with gross income of $25,370. What is their gross
income filing requirement amount? - ANSWER-$25,300 (This is the gross income filing requirement for
married filing jointly taxpayers when one taxpayer is age 65 or older).
, David and Lynette had been married for 53 years. David died on March 2, 2018. Lynette did not remarry.
What filing status should she use for 2018? - ANSWER-MFJ
Michael and Jenna entered into a common-law marriage in 2012. They have not divorced. Neither
Michael nor Jenna have dependents they could claim for 2018. Michael does not know the whereabouts
of Jenna and has not spoken with her in two years. What filing status should Michael use? - ANSWER-
Michael must file as married filing separately.
Sean and Cynthia were divorced on September 21, 2018. Neither had dependents they could claim for
2018. What filing status should they each use? - ANSWER-Single
In what situation would a Request for Innocent Spouse Relief be filed? - ANSWER-Innocent spouse relief
can only be requested after a joint return has been filed and it is discovered that one spouse has
understated the income (or overstated a deduction or credit). Form 8857 is filed for innocent spouse
relief by the taxpayer who was unaware of the understatement of income or overstatement of a
deduction or credit.
Juanita (42) is unmarried and pays 65% of the cost of maintaining a home for her father, Barnaby (77),
who had no taxable income. Juanita will claim Barnaby on her tax return in 2018. What filing status
should Juanita use? - ANSWER-Head of Household
Tony and Adam are cousins. Adam is a qualified relative dependent of Tony. Can Tony file as Head of
Household? - ANSWER-Tony may not file as head of household because their relationship as cousins
does not meet the head of household relationship test. Unless Tony has another qualifying child or
another relative that meets the relationship test for qualifying relative, he cannot claim head of
household. Tony must file as single.
Thelma lived apart from her husband for all of 2018 and does not wish to file a joint return. She paid the
entire cost of maintaining her home in Paducah, Kentucky. She maintains a room in the home for her
dependent daughter, Daphne, who is currently attending college in Los Angeles, where she shares a
dorm room with two other students. Most of Daphne's belongings remain at Thelma's home. Daphne
seldom visits her father and does not keep any of her belongings at his home. Can Thelma file as head of
household? - ANSWER-It is clear from the circumstances that Daphne's principal place of abode is
Thelma's home. Since Thelma meets the qualifications to be considered unmarried for tax purposes, she
may file as head of household.
