Advanced Exam Questions and
Answers- 2025 VITA
• 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. - Answer-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? - Answer-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. -
Answer-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. -
Answer-False
Answers- 2025 VITA
• 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. - Answer-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? - Answer-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. -
Answer-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. -
Answer-False
