Basic Course Scenarios and Test
Questions
Joe is 35 years old and has never been married. • Suzanna, age 12, is Joe's niece who lived with him all
year. Joe provided all of her support and provided over half the cost of keeping up the home. • Joe
elected not to receive advance child tax credit payments. • Joe earned $42,000 in wages. • Joe is blind
and cannot be claimed as a dependent by another taxpayer. • Joe and Suzanna are U.S. citizens, have
valid Social Security numbers and lived in the U.S. the entire year.
What is the most advantageous filing status allowable that Joe can claim on his tax return for 2021?
a. Single
b. Head of Household
c. Qualifying Widow(er)
d. Married Filing Separate - ✔✔ correct answer b. Head of Household
Joe is 35 years old and has never been married. • Suzanna, age 12, is Joe's niece who lived with him all
year. Joe provided all of her support and provided over half the cost of keeping up the home. • Joe
elected not to receive advance child tax credit payments. • Joe earned $42,000 in wages. • Joe is blind
and cannot be claimed as a dependent by another taxpayer. • Joe and Suzanna are U.S. citizens, have
valid Social Security numbers and lived in the U.S. the entire year.
Joe can claim a higher standard deduction because he is blind.
a. True
b. False - ✔✔ correct answer a. True
Chris, age 22, and Marcie, age 24, are married and will file a joint return. • They cannot be claimed as
dependents by another taxpayer. • Chris and Marcie have no children or other dependents. • Both work
and neither are full-time students. Chris earned wages of $18,600 and Marcie earned wages of $6,500. •
Chris and Marcie are U.S. citizens and have valid Social Security numbers. • Chris and Marcie received an
Economic Impact Payment (EIP3) of $2,800 in March 2021.
Chris and Marcie cannot claim the Earned Income Tax Credit (EITC) because they are too young and have
no qualifying children.
a. True
b. False - ✔✔ correct answer a. True
Chris and Marcie must claim the EIP3 of $2,800 as taxable income on their 2021 tax return.
a. True
Questions
Joe is 35 years old and has never been married. • Suzanna, age 12, is Joe's niece who lived with him all
year. Joe provided all of her support and provided over half the cost of keeping up the home. • Joe
elected not to receive advance child tax credit payments. • Joe earned $42,000 in wages. • Joe is blind
and cannot be claimed as a dependent by another taxpayer. • Joe and Suzanna are U.S. citizens, have
valid Social Security numbers and lived in the U.S. the entire year.
What is the most advantageous filing status allowable that Joe can claim on his tax return for 2021?
a. Single
b. Head of Household
c. Qualifying Widow(er)
d. Married Filing Separate - ✔✔ correct answer b. Head of Household
Joe is 35 years old and has never been married. • Suzanna, age 12, is Joe's niece who lived with him all
year. Joe provided all of her support and provided over half the cost of keeping up the home. • Joe
elected not to receive advance child tax credit payments. • Joe earned $42,000 in wages. • Joe is blind
and cannot be claimed as a dependent by another taxpayer. • Joe and Suzanna are U.S. citizens, have
valid Social Security numbers and lived in the U.S. the entire year.
Joe can claim a higher standard deduction because he is blind.
a. True
b. False - ✔✔ correct answer a. True
Chris, age 22, and Marcie, age 24, are married and will file a joint return. • They cannot be claimed as
dependents by another taxpayer. • Chris and Marcie have no children or other dependents. • Both work
and neither are full-time students. Chris earned wages of $18,600 and Marcie earned wages of $6,500. •
Chris and Marcie are U.S. citizens and have valid Social Security numbers. • Chris and Marcie received an
Economic Impact Payment (EIP3) of $2,800 in March 2021.
Chris and Marcie cannot claim the Earned Income Tax Credit (EITC) because they are too young and have
no qualifying children.
a. True
b. False - ✔✔ correct answer a. True
Chris and Marcie must claim the EIP3 of $2,800 as taxable income on their 2021 tax return.
a. True
