Income Tax
1. Which of the following persons do not pass both the age and relationship tests for a qualifying child
a. the taxpayers 24 years old son who is a full time college student
b. the taxpayes 17 years old niece who is a senior in high school
c. the taxpayers 30 years old daughter who is permanently and tottaly disabled
d. none
e. all
2. Tammy agr 56 unmarried claims her elderly mother age 74 as a dependent. Tammy’s mother does not live with her but Tammy pays for almost all of the cost of maintaining her mother’s household. Tammy’s 2014 deduction is$
9100, 10650, 6200, 7750, 10300
3. Bobby unmarried age 66 maintains a household where his elderly father age 88 lives. Bobby cannot clam his father as dependent because his father does no pass the gross income test. Bobby’s 2014 deduction$
9100, 6200, 10650, 7750, 9300
4. A dependent’s only income for 2014 is $6000 of taxable wages $840 of taxable interest on a savings account the dependent’s 2014 taxable income is $
0, 840, 640, 290, 590
5. Toni claims her father as a dependent. The father is 80 years old. The father’s only source of gross income is some interest he earns from a savings account. The father’s gross income threshold for purposes of having to file a tax return for 2014 is$
2200, 2550, 10150, 1000, 7750