True False
,Chapter 1: The Individual Income Tax Return
u u u u u u
1. Aucorporationuisuaureportinguentityubutunotuautax-payinguentity.uTrue
False
2. Partnershipu capitalugainsuandulossesuareuallocateduseparatelyutoueachuofutheupartners.uTrue
False
3. Marriedu taxpayersu mayudoubleu theiru standardu deductionuamountu byu filingu separateureturns.
True False
4. Anuitemuisunotuincludeduinugrossuincomeuunlessutheutaxulawuspecifiesu thatutheuitemuisusubjectutou
taxation.
True False
5. Forutaxpayersu whoudou notuitemizeu deductions,utheustandardu deductionu amountuisusubtract
edufromutheutaxpayer'suadjustedugrossuincome.
True False
6. Autaxpayeruwithuself-employmentuincomeuofu$600umustufileuautaxureturn.uTrue
False
7. Audependentuchildu withuearneduincomeuinuexcessuofutheuavailableustandardudeductionuamountu
mustufileuautaxureturn.
True False
True False
,8. Ausingleutaxpayer,u whouisunotu blindu anduwhouisuunderuageu65,u withuincomeuofu$8,750umustufileu
autaxureturn.
True False
, 9. Ifuautaxpayeruisudueuaurefund,uituwillubeu mailedutoutheutaxpayeruregardlessuofuwhetheruheuorusheufilesu
autaxureturn.
True False
10. Taxpayersuwithuself-employmentuincomeuofu$400uorumoreumustufileuautaxureturn.uTrue
False
11. Ifuyouruspouseudiesuduringutheu taxuyearu andu youudounotu remarry,u youu mustufileuasusingleufor
utheuyearuofudeath.
True False
12. Taxpayersuwhoudounotuqualifyuforumarried,uheaduofuhousehold,uoruqualifyinguwidowuoruwidoweru
filingustatusumustufileuasusingle.
True False
13. Ifuanuunmarriedutaxpayerupaidumoreuthanuhalfutheucostuofukeepinguauhomeuwhichuisutheuprincipalu
placeuofuresidenceuofuaunephew,uwhou isunotu herudependent,usheumayuuseutheuheaduofuhouseholdufilin
gustatus.
True False
14. Theumaximumuofficialuindividualuincomeutaxurateuforu2012uisu35upercent.uTrue
False
15. Allutaxpayersumayuuseutheutaxurateuscheduleutoudetermineutheirutaxuliability.uTrue
False
16. Theuheaduofuhouseholdutaxuratesuareuhigheruthanutheuratesuforuausingleutaxpayer.uTrue
False
True False
,Chapter 1: The Individual Income Tax Return
u u u u u u
1. Aucorporationuisuaureportinguentityubutunotuautax-payinguentity.uTrue
False
2. Partnershipu capitalugainsuandulossesuareuallocateduseparatelyutoueachuofutheupartners.uTrue
False
3. Marriedu taxpayersu mayudoubleu theiru standardu deductionuamountu byu filingu separateureturns.
True False
4. Anuitemuisunotuincludeduinugrossuincomeuunlessutheutaxulawuspecifiesu thatutheuitemuisusubjectutou
taxation.
True False
5. Forutaxpayersu whoudou notuitemizeu deductions,utheustandardu deductionu amountuisusubtract
edufromutheutaxpayer'suadjustedugrossuincome.
True False
6. Autaxpayeruwithuself-employmentuincomeuofu$600umustufileuautaxureturn.uTrue
False
7. Audependentuchildu withuearneduincomeuinuexcessuofutheuavailableustandardudeductionuamountu
mustufileuautaxureturn.
True False
True False
,8. Ausingleutaxpayer,u whouisunotu blindu anduwhouisuunderuageu65,u withuincomeuofu$8,750umustufileu
autaxureturn.
True False
, 9. Ifuautaxpayeruisudueuaurefund,uituwillubeu mailedutoutheutaxpayeruregardlessuofuwhetheruheuorusheufilesu
autaxureturn.
True False
10. Taxpayersuwithuself-employmentuincomeuofu$400uorumoreumustufileuautaxureturn.uTrue
False
11. Ifuyouruspouseudiesuduringutheu taxuyearu andu youudounotu remarry,u youu mustufileuasusingleufor
utheuyearuofudeath.
True False
12. Taxpayersuwhoudounotuqualifyuforumarried,uheaduofuhousehold,uoruqualifyinguwidowuoruwidoweru
filingustatusumustufileuasusingle.
True False
13. Ifuanuunmarriedutaxpayerupaidumoreuthanuhalfutheucostuofukeepinguauhomeuwhichuisutheuprincipalu
placeuofuresidenceuofuaunephew,uwhou isunotu herudependent,usheumayuuseutheuheaduofuhouseholdufilin
gustatus.
True False
14. Theumaximumuofficialuindividualuincomeutaxurateuforu2012uisu35upercent.uTrue
False
15. Allutaxpayersumayuuseutheutaxurateuscheduleutoudetermineutheirutaxuliability.uTrue
False
16. Theuheaduofuhouseholdutaxuratesuareuhigheruthanutheuratesuforuausingleutaxpayer.uTrue
False
True False
