VITA Exam Practice Questions with 100% Correct Answers

-Jeff and Linda got married in December of 2018. They are both U.S. citizens with valid Social Security numbers. They do not elect to file a joint return for 2018. -Jeff worked all year and received wages of $32,000. He received full health insurance coverage from his employer all year. -Linda worked part-time at a book store January through September. She earned $9,000 for the year. In November, she started working at the library. She had health insurance through her employers, except for the month of October when she was unemployed. 1. Jeff may need to make a shared responsibility payment. False -Jeff and Linda got married in December of 2018. -They are both U.S. citizens with valid Social Security numbers. They do not elect to file a joint return for 2018. -Jeff worked all year and received wages of $32,000. He received full health insurance coverage from his employer all year. -Linda worked part-time at a book store January through September. She earned $9,000 for the year. In November, she started working at the library. She had health insurance through her employers, except for the month of October when she was unemployed. 2. Linda does not need to make a shared responsibility payment because she qualifies for an exemption under the short coverage gap criteria. True -Ava is 43, divorced, and earned $38,000 in wages. -Ava's 20-year-old son, David, is unmarried and a full-time student working towards a degree in Business Administration. David lives on campus during the school year and spent the summer at home with his mother. -David does not have a felony drug conviction. -Ava paid $4,000 of David's tuition that was not covered by his scholarship. -Ava provided more than half of her son's support and all the cost of his room and board on campus. -David's only income was $3,800 in wages. -Ava and David are U.S. citizens and have valid Social Security numbers. 3. Ava cannot claim her son for the earned income credit because he did not live with her for more than half the year and does not meet the residency test. False, attendance at school is considered a temporary absence and this time is counted as time that her child lived with her -Ava is 43, divorced, and earned $38,000 in wages.