ADVANCED EXAM 2024- N N
2025 VITA QUESTIONS WITH CORRECT ANSWERS
N N N N N N
•nLydia'snhusband,nMorgan,nmovednoutnofntheirnhomeninnFebruarynofn2021.nLydianhasnhadnnoncont
actnwith
Morgannsincenhenmovednout.nLydianandnMorgannarennotnlegallynseparated.
•nLydianhasnonenchild,nMary,nagen10.nShenwillnclaimnMarynasnandependentnonnhern2023ntaxnreturn.
•nLydianisn31nyearsnold.
•nLydianearnedn$42,300ninnwagesnandnreceivedn$50nofninterest.nLydianhadnlotterynwinningsnofn$2,0
00nreportednonnFormnW2-G.
•nLydianpaidnallnthencostsnofnkeepingnupnhernhome.nShenprovidednovernhalfnofnthensupportnfornMar
y.
•nTheynallnarenU.S.ncitizensnandnhavenvalidnsocialnsecuritynnumbers.nTheynlivedninnthenU.S.nallnyear.
1.nLydianqualifiesnfornHeadnofnHouseholdnfilingnstatus.n-nCORRECTnANSWER-True
•nLydia'snhusband,nMorgan,nmovednoutnofntheirnhomeninnFebruarynofn2021.nLydianhasnhadnnoncont
actnwith
Morgannsincenhenmovednout.nLydianandnMorgannarennotnlegallynseparated.
•nLydianhasnonenchild,nMary,nagen10.nShenwillnclaimnMarynasnandependentnonnhern2023ntaxnreturn.
AdvancednExamn2024-2025nvitanquestionsnwithncorrectnanswersn
,•nLydianisn31nyearsnold.
•nLydianearnedn$42,300ninnwagesnandnreceivedn$50nofninterest.nLydianhadnlotterynwinningsnofn$2,0
00nreportednonnFormnW2-G.
•nLydianpaidnallnthencostsnofnkeepingnupnhernhome.nShenprovidednovernhalfnofnthensupportnfornMar
y.
•nTheynallnarenU.S.ncitizensnandnhavenvalidnsocialnsecuritynnumbers.nTheynlivedninnthenU.S.nallnyear.
2.nWhonqualifiesntonclaimnthenearnednincomencreditnfornMary?n-nCORRECTnANSWER-Lydia
•nScottnandnBarbaranarenmarriednandnwantntonfilenanjointnreturn.
•nScottnisnanU.S.ncitizennandnhasnanvalidnSocialnSecuritynnumber.nBarbaranisnanresidentnaliennandnha
snannITIN.nTheynresidedninnthenUnitednStatesnallnyearnwithntheirnchildren.
•nScottnandnBarbaranhaventwonchildren,nMaria,nagen8,nandnLuis,nagen16.nMarianandnLuisnarenU.S.ncit
izensnandnhavenvalidnSocialnSecuritynnumbers.
•nScottnearnedn$22,000ninnwages.
•nBarbaranearnedn$20,000ninnwages.
•nInnorderntonwork,nthenGymsesnpaidn$2,000ntontheirnsonnLuisntoncarenfornMarianafternschool.
•nScottnandnBarbaranprovidednallnofnthensupportnforntheirntwonchildren.
AdvancednExamn2024-2025nvitanquestionsnwithncorrectnanswersn
, 4.nThenmaximumnamountnScottnandnBarbaranareneligiblentonclaimnfornthenChildnTaxnCreditnisn$2,00
0.n-nCORRECTnANSWER-True
•nScottnandnBarbaranarenmarriednandnwantntonfilenanjointnreturn.
•nScottnisnanU.S.ncitizennandnhasnanvalidnSocialnSecuritynnumber.nBarbaranisnanresidentnaliennandnha
snannITIN.nTheynresidedninnthenUnitednStatesnallnyearnwithntheirnchildren.
•nScottnandnBarbaranhaventwonchildren,nMaria,nagen8,nandnLuis,nagen16.nMarianandnLuisnarenU.S.ncit
izensnandnhavenvalidnSocialnSecuritynnumbers.
•nScottnearnedn$22,000ninnwages.
•nBarbaranearnedn$20,000ninnwages.
•nInnorderntonwork,nthenGymsesnpaidn$2,000ntontheirnsonnLuisntoncarenfornMarianafternschool.
•nScottnandnBarbaranprovidednallnofnthensupportnforntheirntwonchildren.
5.nPaymentsnmadentonLuisncannbenclaimednonnFormn2441nasnchildnandndependentncarenexpenses.n-
nCORRECTnANSWER-False
•nRosenJones,nagen57,nisnsingle.
•nRosenearnednwagesnofn$52,000nandnwasnenrollednthenentirenyearninnanhighndeductiblenhealthnpla
nn(HDHP)nwithnself-onlyncoverage.
AdvancednExamn2024-2025nvitanquestionsnwithncorrectnanswersn
2025 VITA QUESTIONS WITH CORRECT ANSWERS
N N N N N N
•nLydia'snhusband,nMorgan,nmovednoutnofntheirnhomeninnFebruarynofn2021.nLydianhasnhadnnoncont
actnwith
Morgannsincenhenmovednout.nLydianandnMorgannarennotnlegallynseparated.
•nLydianhasnonenchild,nMary,nagen10.nShenwillnclaimnMarynasnandependentnonnhern2023ntaxnreturn.
•nLydianisn31nyearsnold.
•nLydianearnedn$42,300ninnwagesnandnreceivedn$50nofninterest.nLydianhadnlotterynwinningsnofn$2,0
00nreportednonnFormnW2-G.
•nLydianpaidnallnthencostsnofnkeepingnupnhernhome.nShenprovidednovernhalfnofnthensupportnfornMar
y.
•nTheynallnarenU.S.ncitizensnandnhavenvalidnsocialnsecuritynnumbers.nTheynlivedninnthenU.S.nallnyear.
1.nLydianqualifiesnfornHeadnofnHouseholdnfilingnstatus.n-nCORRECTnANSWER-True
•nLydia'snhusband,nMorgan,nmovednoutnofntheirnhomeninnFebruarynofn2021.nLydianhasnhadnnoncont
actnwith
Morgannsincenhenmovednout.nLydianandnMorgannarennotnlegallynseparated.
•nLydianhasnonenchild,nMary,nagen10.nShenwillnclaimnMarynasnandependentnonnhern2023ntaxnreturn.
AdvancednExamn2024-2025nvitanquestionsnwithncorrectnanswersn
,•nLydianisn31nyearsnold.
•nLydianearnedn$42,300ninnwagesnandnreceivedn$50nofninterest.nLydianhadnlotterynwinningsnofn$2,0
00nreportednonnFormnW2-G.
•nLydianpaidnallnthencostsnofnkeepingnupnhernhome.nShenprovidednovernhalfnofnthensupportnfornMar
y.
•nTheynallnarenU.S.ncitizensnandnhavenvalidnsocialnsecuritynnumbers.nTheynlivedninnthenU.S.nallnyear.
2.nWhonqualifiesntonclaimnthenearnednincomencreditnfornMary?n-nCORRECTnANSWER-Lydia
•nScottnandnBarbaranarenmarriednandnwantntonfilenanjointnreturn.
•nScottnisnanU.S.ncitizennandnhasnanvalidnSocialnSecuritynnumber.nBarbaranisnanresidentnaliennandnha
snannITIN.nTheynresidedninnthenUnitednStatesnallnyearnwithntheirnchildren.
•nScottnandnBarbaranhaventwonchildren,nMaria,nagen8,nandnLuis,nagen16.nMarianandnLuisnarenU.S.ncit
izensnandnhavenvalidnSocialnSecuritynnumbers.
•nScottnearnedn$22,000ninnwages.
•nBarbaranearnedn$20,000ninnwages.
•nInnorderntonwork,nthenGymsesnpaidn$2,000ntontheirnsonnLuisntoncarenfornMarianafternschool.
•nScottnandnBarbaranprovidednallnofnthensupportnforntheirntwonchildren.
AdvancednExamn2024-2025nvitanquestionsnwithncorrectnanswersn
, 4.nThenmaximumnamountnScottnandnBarbaranareneligiblentonclaimnfornthenChildnTaxnCreditnisn$2,00
0.n-nCORRECTnANSWER-True
•nScottnandnBarbaranarenmarriednandnwantntonfilenanjointnreturn.
•nScottnisnanU.S.ncitizennandnhasnanvalidnSocialnSecuritynnumber.nBarbaranisnanresidentnaliennandnha
snannITIN.nTheynresidedninnthenUnitednStatesnallnyearnwithntheirnchildren.
•nScottnandnBarbaranhaventwonchildren,nMaria,nagen8,nandnLuis,nagen16.nMarianandnLuisnarenU.S.ncit
izensnandnhavenvalidnSocialnSecuritynnumbers.
•nScottnearnedn$22,000ninnwages.
•nBarbaranearnedn$20,000ninnwages.
•nInnorderntonwork,nthenGymsesnpaidn$2,000ntontheirnsonnLuisntoncarenfornMarianafternschool.
•nScottnandnBarbaranprovidednallnofnthensupportnforntheirntwonchildren.
5.nPaymentsnmadentonLuisncannbenclaimednonnFormn2441nasnchildnandndependentncarenexpenses.n-
nCORRECTnANSWER-False
•nRosenJones,nagen57,nisnsingle.
•nRosenearnednwagesnofn$52,000nandnwasnenrollednthenentirenyearninnanhighndeductiblenhealthnpla
nn(HDHP)nwithnself-onlyncoverage.
AdvancednExamn2024-2025nvitanquestionsnwithncorrectnanswersn
