VITA BASIC TEST.FINAL EXAM 2026\2027.
Calvin has qualifying health insurance coverage (also known as minimum essential coverage) as
defined under the Affordable Care Act.
True
Calvin and Betty may need to make a shared responsibility payment on their joint return if they
don't qualify for an exemption.
True
Who can claim the American opportunity credit?
Dana can claim the credit because Tom is her dependent.
Dana's most advantageous allowable filing status is:
Head of Household
Who can Bob claim as a qualifying child(ren) for the earned income credit?
Bob can claim Sara, but not Joan.
Who can claim Sara as a dependent?
Joan can claim Sara because she is Sara's mother. (Wrong)
Will may claim R.J. as a dependent on his tax return.
True
Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)?
No, because Will has an ITIN.
Which benefit(s) can Will claim on his tax return? (Choose the best answer)
All of the above
What are the correct filing statuses?
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?
No
What amount of gambling winnings should be reported as other income on Linda's return?
$1,400
Based on her Married Filing Separately filing status, which education benefit is Linda eligible to
claim?
She does not qualify for any education benefit
What is Gordon's filing status on his 2017 tax return?
Single
Calvin has qualifying health insurance coverage (also known as minimum essential coverage) as
defined under the Affordable Care Act.
True
Calvin and Betty may need to make a shared responsibility payment on their joint return if they
don't qualify for an exemption.
True
Who can claim the American opportunity credit?
Dana can claim the credit because Tom is her dependent.
Dana's most advantageous allowable filing status is:
Head of Household
Who can Bob claim as a qualifying child(ren) for the earned income credit?
Bob can claim Sara, but not Joan.
Who can claim Sara as a dependent?
Joan can claim Sara because she is Sara's mother. (Wrong)
Will may claim R.J. as a dependent on his tax return.
True
Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)?
No, because Will has an ITIN.
Which benefit(s) can Will claim on his tax return? (Choose the best answer)
All of the above
What are the correct filing statuses?
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?
No
What amount of gambling winnings should be reported as other income on Linda's return?
$1,400
Based on her Married Filing Separately filing status, which education benefit is Linda eligible to
claim?
She does not qualify for any education benefit
What is Gordon's filing status on his 2017 tax return?
Single
