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Match the statements that relate to each other. Note: Choice l. may be used more

ID: 2481451 • Letter: M

Question

Match the statements that relate to each other. Note: Choice l. may be used more than once.

Question 2 options:

Kiddie tax does not apply

  

$1,050

  

Kiddie tax applies

Resident of Canada or Mexico

Surviving spouse

Scholarship funds for tuition

Scholarship funds for room and board

  

Age of a qualifying child

Additional standard deduction

Abandoned spouse

  

Multiple support agreement

Basic standard deduction

Not available to 65-year old taxpayer who itemizes.

Exception for U.S. citizenship or residency test (for dependency exemption purposes).

Largest basic standard deduction available to a dependent who has no earned income.

Considered for dependency exemption purposes.

Qualifies for head of household filing status.

A child (age 15) who is a dependent and has only earned income.

Considered in applying gross income test (for dependency exemption purposes).

Not considered in applying the gross income test (for dependency exemption purposes).

Unmarried taxpayer who can use the same tax rates as married persons filing jointly.

Exception to the support test (for dependency exemption purposes).

A child (age 16) who is a dependent and has only unearned income of $4,500.

No correct match provided.

Kiddie tax does not apply

  

$1,050

  

Kiddie tax applies

Resident of Canada or Mexico

Surviving spouse

Scholarship funds for tuition

Scholarship funds for room and board

  

Age of a qualifying child

Additional standard deduction

Abandoned spouse

  

Multiple support agreement

Basic standard deduction

1.

Not available to 65-year old taxpayer who itemizes.

2.

Exception for U.S. citizenship or residency test (for dependency exemption purposes).

3.

Largest basic standard deduction available to a dependent who has no earned income.

4.

Considered for dependency exemption purposes.

5.

Qualifies for head of household filing status.

6.

A child (age 15) who is a dependent and has only earned income.

7.

Considered in applying gross income test (for dependency exemption purposes).

8.

Not considered in applying the gross income test (for dependency exemption purposes).

9.

Unmarried taxpayer who can use the same tax rates as married persons filing jointly.

10.

Exception to the support test (for dependency exemption purposes).

11.

A child (age 16) who is a dependent and has only unearned income of $4,500.

12.

No correct match provided.

Explanation / Answer

Kiddie tax does not apply- 6.A child (age 15) who is a dependent and has only earned income.

$1,050- 3.Largest basic standard deduction available to a dependent who has no earned income

Kiddie tax applies-11. A child (age 16) who is a dependent and has only unearned income of $4,500.

Resident of Canada or Mexico- 2. Exception for U.S. citizenship or residency test (for dependency exemption purposes).

Surviving spouse- 9.Unmarried taxpayer who can use the same tax rates as married persons filing jointly.

Scholarship funds for tuition- 8. Not considered in applying the gross income test (for dependency exemption purposes).

Scholarship funds for room and board- 7.Considered in applying gross income test (for dependency exemption purposes).

Age of a qualifying child-4.Considered for dependency exemption purposes.

Additional standard deduction - 1.Not available to 65-year old taxpayer who itemizes.

Abandoned spouse- 5.Qualifies for head of household filing status.

Multiple support agreement-10. Exception to the support test (for dependency exemption purposes).

Basic standard deduction- 1.Not available to 65-year old taxpayer who itemizes.