VITA Advanced Exam
1. Tamara and her ex-husband's divorce was final before December 31,
2018.How does this affect their 2019 tax returns? - Answer d. Tamara is
allowed to deduct the alimony paid as an adjustment to income.Her ex-
husband is required to include the alimony received as income.
2.What is the most beneficial filing status allowable for Tamara? - Answer c.
Head of Household
3.Who can Tamara claim as a qualifying child(ren) for the earned income
credit? - Answer d. Tamara can claim both Kimberly and Christian.
4. Who can Charlie and Samantha claim as a qualifying dependent(s) for the
credit for other dependents? - Answer a. Harry
5. Which credit(s) are Charlie and Samantha eligible to claim? - Answer c.
Child tax credit, child and dependent care credit, and credit for other
dependents.
6. Which of the following statements is true? - Answer a. Tony is not required
to file a tax return because his gross income is below the filing requirement.
7. Gail can claim Tony on her tax return as a qualifying child for the earned
income credit. - Answer a. True
8. Can Sandra claim Debbie as a qualifying relative on her 2019 return? -
Answer b. No, because Debbie had gross income of more than $4,200 during
the tax year.
9. Which of the following statements is true regarding the Form 1095-A? -
Answer d. Sandra and Debbie have a shared policy.Information on the Form
1095-A must be allocated between their two tax returns.Both of their returns
are out of scope.
10.Archie can claim total deductible medical expenses that exceed 7.5% of
his adjusted gross income. - Answer b. False
11.What is the total amount of state income and real estate taxes deductible
on Archie's Form 1040, Schedule A? - Answer c. $10,000
12.Which of the following is Archie able to claim as a deduction on his Form
1040, Schedule A? - Answer c. Gambling losses
13.Jennifer wants to have her refund directly deposited into her checking
account.What is her bank routing number? - Answer c. 111000025
