INTUIT ACADEMY: FILING STATUS AND QUALIFYING
DEPENDENTS
Your filing status is used to determine your _____________ - Answer -Filing
requirements, standard deduction, eligibility for certain credits, correct tax
What are the five status types? - Answer -Single, head of household, married filing
jointly, married filing separately, qualifying widow(er)
What are some of the requirements of someone being Single? - Answer -Have never
been married, are divorced or legally separated under state law, were widowed before
January 1 of that year and you do not have a qualifying child, do not qualify for another
filing status
What are the three residency statuses for non-US citizens? - Answer -Resident Aliens,
non-resident Aliens, Dual Status Aliens
How do people earn Dual Status Alien? - Answer -If their status changes during the
year from resident alien to non-resident alien or vice versa
What is a Green Card? - Answer -A document that allows a person to permanently stay
in a country
Who qualifies for the Substantial Presence Test? - Answer -If they are physically
present in the United States for at least 31 days or 183 days during the 3-year period
that includes the current year and the 2 years immediately preceding the current year
To satisfy the 183-day requirement, count... - Answer -All of the days the person was
present in the current year, one-third of the days the person was present in the first year
before the current year, one-sixth of the days the person was present in the second
year before the current year
What do Non-Resident Aliens file? - Answer -Form 1040-NR
Which visas are given out to student, teacher, or trainee non-resident aliens? - Answer
-F, J, M, Q visas
A student, teacher, or trainee who was temporarily present in the U.S. are considered a
nonresident alien. (True/False) - Answer -True
What is a dependent? - Answer -A dependent is someone taxpayer supports by
providing at least half of the person's total support for the year.
What is the first step in order to determine if you can claim someone as a dependent? -
Answer -Do you have a qualifying child?
DEPENDENTS
Your filing status is used to determine your _____________ - Answer -Filing
requirements, standard deduction, eligibility for certain credits, correct tax
What are the five status types? - Answer -Single, head of household, married filing
jointly, married filing separately, qualifying widow(er)
What are some of the requirements of someone being Single? - Answer -Have never
been married, are divorced or legally separated under state law, were widowed before
January 1 of that year and you do not have a qualifying child, do not qualify for another
filing status
What are the three residency statuses for non-US citizens? - Answer -Resident Aliens,
non-resident Aliens, Dual Status Aliens
How do people earn Dual Status Alien? - Answer -If their status changes during the
year from resident alien to non-resident alien or vice versa
What is a Green Card? - Answer -A document that allows a person to permanently stay
in a country
Who qualifies for the Substantial Presence Test? - Answer -If they are physically
present in the United States for at least 31 days or 183 days during the 3-year period
that includes the current year and the 2 years immediately preceding the current year
To satisfy the 183-day requirement, count... - Answer -All of the days the person was
present in the current year, one-third of the days the person was present in the first year
before the current year, one-sixth of the days the person was present in the second
year before the current year
What do Non-Resident Aliens file? - Answer -Form 1040-NR
Which visas are given out to student, teacher, or trainee non-resident aliens? - Answer
-F, J, M, Q visas
A student, teacher, or trainee who was temporarily present in the U.S. are considered a
nonresident alien. (True/False) - Answer -True
What is a dependent? - Answer -A dependent is someone taxpayer supports by
providing at least half of the person's total support for the year.
What is the first step in order to determine if you can claim someone as a dependent? -
Answer -Do you have a qualifying child?
