ADVANCED EXAM VITA QUESTIONS
AND ANSWERS
• Lydia's husband, Morgan, moved out of their home in February of 2021. Lydia has had
no contact with
Morgan since he moved out. Lydia and Morgan are not legally separated.
• Lydia has one child, Mary, age 10. She will claim Mary as a dependent on her 2023
tax return.
• Lydia is 31 years old.
• Lydia earned $42,300 in wages and received $50 of interest. Lydia had lottery
winnings of $2,000 reported on Form W2-G.
• Lydia paid all the costs of keeping up her home. She provided over half of the support
for Mary.
• They all are U.S. citizens and have valid social security numbers. They lived in the
U.S. all year.
1. Lydia qualifies for Head of Household filing status. - Correct Answers -True
• Lydia's husband, Morgan, moved out of their home in February of 2021. Lydia has had
no contact with
Morgan since he moved out. Lydia and Morgan are not legally separated.
• Lydia has one child, Mary, age 10. She will claim Mary as a dependent on her 2023
tax return.
• Lydia is 31 years old.
• Lydia earned $42,300 in wages and received $50 of interest. Lydia had lottery
winnings of $2,000 reported on Form W2-G.
• Lydia paid all the costs of keeping up her home. She provided over half of the support
for Mary.
,• They all are U.S. citizens and have valid social security numbers. They lived in the
U.S. all year.
2. Who qualifies to claim the earned income credit for Mary? - Correct Answers -Lydia
• Scott and Barbara are married and want to file a joint return.
• Scott is a U.S. citizen and has a valid Social Security number. Barbara is a resident
alien and has an ITIN. They resided in the United States all year with their children.
• Scott and Barbara have two children, Maria, age 8, and Luis, age 16. Maria and Luis
are U.S. citizens and have valid Social Security numbers.
• Scott earned $22,000 in wages.
• Barbara earned $20,000 in wages.
• In order to work, the Gymses paid $2,000 to their son Luis to care for Maria after
school.
• Scott and Barbara provided all of the support for their two children.
4. The maximum amount Scott and Barbara are eligible to claim for the Child Tax Credit
is $2,000. - Correct Answers -True
• Scott and Barbara are married and want to file a joint return.
• Scott is a U.S. citizen and has a valid Social Security number. Barbara is a resident
alien and has an ITIN. They resided in the United States all year with their children.
• Scott and Barbara have two children, Maria, age 8, and Luis, age 16. Maria and Luis
are U.S. citizens and have valid Social Security numbers.
• Scott earned $22,000 in wages.
• Barbara earned $20,000 in wages.
• In order to work, the Gymses paid $2,000 to their son Luis to care for Maria after
school.
• Scott and Barbara provided all of the support for their two children.
5. Payments made to Luis can be claimed on Form 2441 as child and dependent care
expenses. - Correct Answers -False
, • Rose Jones, age 57, is single.
• Rose earned wages of $52,000 and was enrolled the entire year in a high deductible
health plan (HDHP) with self-only coverage.
• During the year, Rose contributed $2,000 to her Health Savings Account (HSA) and
her mother also contributed $1,000 to Rose's HSA.
• Rose's Form W-2 shows $850 in Box 12 with code W. She has Form 5498-SA
showing $3,850 in Box 2.
• Rose took a distribution from her HSA to pay her unreimbursed expenses:
o 8 visits to a physical therapist after her knee surgery $400
o unreimbursed doctor bills for $1,100
o prescription medicine $280
o replacement of a crown $1,500
o deep cleaning for teeth: $300
o over the counter medication $40
o gym membership $240
• Rose is a U.S. citizen with a valid Social Security number.
6. Rose cannot include her mother's contribution on Form 8889, Part 1. - Correct
Answers -False
• Rose Jones, age 57, is single.
• Rose earned wages of $52,000 and was enrolled the entire year in a high deductible
health plan (HDHP) with self-only coverage.
• During the year, Rose contributed $2,000 to her Health Savings Account (HSA) and
her mother also contributed $1,000 to Rose's HSA.
• Rose's Form W-2 shows $850 in Box 12 with code W. She has Form 5498-SA
showing $3,850 in Box 2.
• Rose took a distribution from her HSA to pay her unreimbursed expenses:
o 8 visits to a physical therapist after her knee surgery $400
AND ANSWERS
• Lydia's husband, Morgan, moved out of their home in February of 2021. Lydia has had
no contact with
Morgan since he moved out. Lydia and Morgan are not legally separated.
• Lydia has one child, Mary, age 10. She will claim Mary as a dependent on her 2023
tax return.
• Lydia is 31 years old.
• Lydia earned $42,300 in wages and received $50 of interest. Lydia had lottery
winnings of $2,000 reported on Form W2-G.
• Lydia paid all the costs of keeping up her home. She provided over half of the support
for Mary.
• They all are U.S. citizens and have valid social security numbers. They lived in the
U.S. all year.
1. Lydia qualifies for Head of Household filing status. - Correct Answers -True
• Lydia's husband, Morgan, moved out of their home in February of 2021. Lydia has had
no contact with
Morgan since he moved out. Lydia and Morgan are not legally separated.
• Lydia has one child, Mary, age 10. She will claim Mary as a dependent on her 2023
tax return.
• Lydia is 31 years old.
• Lydia earned $42,300 in wages and received $50 of interest. Lydia had lottery
winnings of $2,000 reported on Form W2-G.
• Lydia paid all the costs of keeping up her home. She provided over half of the support
for Mary.
,• They all are U.S. citizens and have valid social security numbers. They lived in the
U.S. all year.
2. Who qualifies to claim the earned income credit for Mary? - Correct Answers -Lydia
• Scott and Barbara are married and want to file a joint return.
• Scott is a U.S. citizen and has a valid Social Security number. Barbara is a resident
alien and has an ITIN. They resided in the United States all year with their children.
• Scott and Barbara have two children, Maria, age 8, and Luis, age 16. Maria and Luis
are U.S. citizens and have valid Social Security numbers.
• Scott earned $22,000 in wages.
• Barbara earned $20,000 in wages.
• In order to work, the Gymses paid $2,000 to their son Luis to care for Maria after
school.
• Scott and Barbara provided all of the support for their two children.
4. The maximum amount Scott and Barbara are eligible to claim for the Child Tax Credit
is $2,000. - Correct Answers -True
• Scott and Barbara are married and want to file a joint return.
• Scott is a U.S. citizen and has a valid Social Security number. Barbara is a resident
alien and has an ITIN. They resided in the United States all year with their children.
• Scott and Barbara have two children, Maria, age 8, and Luis, age 16. Maria and Luis
are U.S. citizens and have valid Social Security numbers.
• Scott earned $22,000 in wages.
• Barbara earned $20,000 in wages.
• In order to work, the Gymses paid $2,000 to their son Luis to care for Maria after
school.
• Scott and Barbara provided all of the support for their two children.
5. Payments made to Luis can be claimed on Form 2441 as child and dependent care
expenses. - Correct Answers -False
, • Rose Jones, age 57, is single.
• Rose earned wages of $52,000 and was enrolled the entire year in a high deductible
health plan (HDHP) with self-only coverage.
• During the year, Rose contributed $2,000 to her Health Savings Account (HSA) and
her mother also contributed $1,000 to Rose's HSA.
• Rose's Form W-2 shows $850 in Box 12 with code W. She has Form 5498-SA
showing $3,850 in Box 2.
• Rose took a distribution from her HSA to pay her unreimbursed expenses:
o 8 visits to a physical therapist after her knee surgery $400
o unreimbursed doctor bills for $1,100
o prescription medicine $280
o replacement of a crown $1,500
o deep cleaning for teeth: $300
o over the counter medication $40
o gym membership $240
• Rose is a U.S. citizen with a valid Social Security number.
6. Rose cannot include her mother's contribution on Form 8889, Part 1. - Correct
Answers -False
• Rose Jones, age 57, is single.
• Rose earned wages of $52,000 and was enrolled the entire year in a high deductible
health plan (HDHP) with self-only coverage.
• During the year, Rose contributed $2,000 to her Health Savings Account (HSA) and
her mother also contributed $1,000 to Rose's HSA.
• Rose's Form W-2 shows $850 in Box 12 with code W. She has Form 5498-SA
showing $3,850 in Box 2.
• Rose took a distribution from her HSA to pay her unreimbursed expenses:
o 8 visits to a physical therapist after her knee surgery $400
