VITA Basic Test
Calvin has qualifying health insurance coverage (also known as minimum essential coverage) as defined
under the Affordable Care Act. - ✔✔ correct answer 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 answer True
Who can claim the American opportunity credit? - ✔✔ correct answer Dana can claim the credit
because Tom is her dependent.
Dana's most advantageous allowable filing status is: - ✔✔ correct answer Head of Household
Who can Bob claim as a qualifying child(ren) for the earned income credit? - ✔✔ correct answer Bob can
claim Sara, but not Joan.
Who can claim Sara as a dependent? - ✔✔ correct answer Joan can claim Sara because she is Sara's
mother. (Wrong)
Will may claim R.J. as a dependent on his tax return. - ✔✔ correct answer True
Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)? - ✔✔ correct answer No,
because Will has an ITIN.
Which benefit(s) can Will claim on his tax return? (Choose the best answer) - ✔✔ correct answer All of
the above
What are the correct filing statuses? - ✔✔ correct answer 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 answer No
What amount of gambling winnings should be reported as other income on Linda's return? - ✔✔ correct
answer $1,400
Calvin has qualifying health insurance coverage (also known as minimum essential coverage) as defined
under the Affordable Care Act. - ✔✔ correct answer 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 answer True
Who can claim the American opportunity credit? - ✔✔ correct answer Dana can claim the credit
because Tom is her dependent.
Dana's most advantageous allowable filing status is: - ✔✔ correct answer Head of Household
Who can Bob claim as a qualifying child(ren) for the earned income credit? - ✔✔ correct answer Bob can
claim Sara, but not Joan.
Who can claim Sara as a dependent? - ✔✔ correct answer Joan can claim Sara because she is Sara's
mother. (Wrong)
Will may claim R.J. as a dependent on his tax return. - ✔✔ correct answer True
Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)? - ✔✔ correct answer No,
because Will has an ITIN.
Which benefit(s) can Will claim on his tax return? (Choose the best answer) - ✔✔ correct answer All of
the above
What are the correct filing statuses? - ✔✔ correct answer 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 answer No
What amount of gambling winnings should be reported as other income on Linda's return? - ✔✔ correct
answer $1,400
