Day 1

Question 1

Requirements: Qualifying Widower (Surviving Spouse)

Answer 1

1. Each of the Two taxable years after death
2. Maintain principal residence half cost
3. Do not remarry
4. MUST have dependent child living with them whole year

MCQ-01404

Question 2

Qualifying Child: “CARES”

Answer 2

Close Relative
Age Limit
Residency
Eliminate Gross Income Test
Support Test

MCQ-04458

Question 3

Qualifying Relative: “SUPORT”

Answer 3

Support Test
Under Gross Income Limitation
Precludes dependent filling a joint TR
Only US citizens
Relative test
OR
Taxpayer lives with individual for WHOLE year

MCQ-06162

Question 4

What amounts are taxable to the employee under a Nonaccountable Employee Expense plan?

Answer 4

Any amounts received as expense reimbursement

MCQ-14635