EA Practice Test 2

21 Questions | Total Attempts: 327

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Practice Test Quizzes & Trivia

Practice questions for the EA exam.


Questions and Answers
  • 1. 
    Carol and Raul were married three years ago and have no children. Although they lived apart during the entire tax year, they are neither divorced nor legally separated. Which of the following filing statuses can they use?
    • A. 

      Single or Married Filing Separately

    • B. 

      Married Filing Jointly or Married Filing Separately

    • C. 

      Married Filing Separately or Head of Household

    • D. 

      Single or Qualifying Widow(er)

  • 2. 
    Kathy, divorced with no children, lived with her unemployed roommate Sandra for the entire year. Kathy had to pay more than half of the cost of keeping up their apartment. Which filing status can Kathy use?
    • A. 

      Head of Household

    • B. 

      Married Filing Separately

    • C. 

      Single

    • D. 

      Qualifying Widow(er)

  • 3. 
    The two filing statuses that generally result in the lowest tax amounts are Married Filing Jointly and _______.
    • A. 

      Married Filing Separately

    • B. 

      Head of Household

    • C. 

      Qualifying Widow(er) with Dependent Child

    • D. 

      Single

  • 4. 
    Samantha is divorced and provided over half the cost of keeping up a home. Her five-year-old daughter Pamela lived with her for seven months last year. Samantha allows her ex-husband Jim to claim their child Pamela as a dependent. Which of the following statements is true?
    • A. 

      Jim may take Pamela as his dependent and also file as Head of Household.

    • B. 

      Jim may take Pamela as his dependent, and Samanha may still file as Head of Household.

    • C. 

      Neither parent qualifies for Head of Household filing status because Pamela did not live with either parent for the entire year.

    • D. 

      Samantha cannot release the dependency exemption to Jim, because their daughter did not live with Jim for over six months.

  • 5. 
    To determine if a widowed taxpayer can use the Qualifying Widow(er) with Dependent Child status, a preparer needs to know all the following information EXCEPT ______.
    • A. 

      The year the spouse died

    • B. 

      If the taxpayer filed a joint return for the year the spouse died

    • C. 

      Whether the taxpayer furnished more than half the cost for keeping up the main home of a qualified child

    • D. 

      Whether the taxpayer remarried before the end of the tax year

  • 6. 
    Which dependent relative may qualify a taxpayer for Head of Household filing status?
    • A. 

      An adult stepdaughter whom the taxpayer supports, but who lives across town

    • B. 

      A family friend who lives with the taxpayer all year

    • C. 

      A father who lives in his own home and not with the taxpayer

    • D. 

      A child who lived with the taxpayer for three months of the tax year

  • 7. 
    Jane White and Todd Thompson have a 5-year-old daughter, Amanda, but they are not married. Jane and her daughter lived together all year. Todd lived alone in his own apartment. Jane earned $13,000 working as a clerk in a clothing store. Todd earned $48,000 as an assistant manager of a hardware store. He paid over half the cost of Jane's apartment for rent and utilities. He also gave Jane extra money for groceries. Todd does not pay any expenses or support for any other family member. All are U.S. citizens and have valid SSNs. Which of the following is true?
    • A. 

      Todd may file Head of Household.

    • B. 

      Jane may file Head of Household.

    • C. 

      Todd and Jane may file jointly.

    • D. 

      Neither may claim Head of Household filing status.

  • 8. 
    Debbie has a 10-year-old child. She separated from her husband during the tax year. Which of the following would prevent Debbie from filing as Head of Household?
    • A. 

      Debbie has maintained a separate residence from her husband since April of the tax year.

    • B. 

      The qualifying child's principal home is now with Debbie.

    • C. 

      Debbie's parents assisted with 25% of the household costs.

    • D. 

      The child lived with Debbie beginning in mid-July of the tax year.

  • 9. 
    Alexandra's younger brother Sebastian is seventeen years old. Sebastian lived with friends from January through February of 2010. From March through July of 2010, he lived with Alexandra. On August 1, Sebastian moved back in with his friends, with whom he stayed for the rest of the year. Since Sebastian did not have a job, Alexandra gave him money every month. Alexandra had no other dependents. Which of the following statements is true?
    • A. 

      Alexandra may file as Head of Household for 2010.

    • B. 

      Alexandra may file jointly with Sebastian in 2010.

    • C. 

      Alexandra cannot file as Head of Household in 2010.

    • D. 

      Sebastian may file as Head of Household in 2010.

  • 10. 
    The person who qualifies a taxpayer as Head of Household must be _____.
    • A. 

      A minor child

    • B. 

      A blood relative

    • C. 

      The taxpayer's dependent OR the taxpayer's qualifying child

    • D. 

      Someone who lives away from the taxpayer's home

  • 11. 
    Gerald takes care of his grandson Kyle, who is 10 years old. How long must Kyle live in the taxpayer's home in order for Gerald to qualify for Head of Household status?
    • A. 

      At least three months

    • B. 

      More than half the year

    • C. 

      The entire year

    • D. 

      More than 12 months

  • 12. 
    Dana's husband died in 2010. She has one dependent son who is four years old. What is the best filing status in 2010 for Dana?
    • A. 

      Married Filing Jointly

    • B. 

      Single

    • C. 

      Qualifying Widow

    • D. 

      Head of Household

  • 13. 
    Victor is 39 years old. He has been legally separated from his wife Janet since February 1, 2010. Their divorce was not yet final at the end of the year. They have two minor children. One child lives with Victor and the other child lives with Janet. The children have been with their respective parents from February through December of the tax year. Victor provides all of the support for the  minor child living with him. Janet refuses to file jointly with Victor this year. Therefore, the most beneficial filing status that Victor qualifies for is:
    • A. 

      Married Filing Separately

    • B. 

      Single

    • C. 

      Head of Household

    • D. 

      Qualifying Widower with a Dependent Child

  • 14. 
    Sean is single. His mother Clara lives in an assisted living facility. Sean provides all of Clara's support. Clara died on June 1, 2010. She had no income. Which of the following is true?
    • A. 

      Sean may file as Head of Household and may also claim his mother as a dependent on his 2010 tax return.

    • B. 

      Sean must file Single in 2010, and he cannot claim his mother as a dependent on his tax return.

    • C. 

      Sean may claim his mother as a dependent on his tax return, but he cannot claim Head of Household status for 2010.

    • D. 

      None of the above.

  • 15. 
    Regina's marriage was annulled in December 2010. She was married to her husband in 2008 and filed jointly with him in 2008 and 2009. Regina has no dependents. Which of the following statements is true?
    • A. 

      Regina must file amended returns, claiming Single filing status for all open years affected by the annulment.

    • B. 

      Regina is not required to file amended returns, and she must file Single on her 2010 tax return.

    • C. 

      Regina is not required to file amended returns, and she must file Married Filing Separately on her 2010 tax return.

    • D. 

      Regina is not required to file amended returns, and she must file Married Filing Jointly on her 2010 tax return.

  • 16. 
    A taxpayer may NEVER amend a joint tax return from "Married Filing Jointly" to "Married Filing Separately" after the filing deadline.
    • A. 

      True

    • B. 

      False

  • 17. 
    Lisa married Harry in 2005, and they have two dependent children. Harry died in 2008. Lisa has never remarried. Which filing status should Lisa use for her 2010 tax return?
    • A. 

      Single

    • B. 

      Married Filing Jointly

    • C. 

      Head of Household

    • D. 

      Qualifying Widow with Dependent Child

  • 18. 
    Mary and Troy are married and live together. Mary earned $7,000 in 2010, and Troy earned $42,000. Mary wants to file a joint return, but Troy refuses to file with Mary and instead files a separate return. Which of the following statements is true?
    • A. 

      Mary may still file a Married Filing Joint tax return and sign Troy's name as an "absentee" spouse.

    • B. 

      Mary and Troy must both file separate returns.

    • C. 

      Mary may file as Single because Troy refuses to sign a joint return.

    • D. 

      Mary does not have a filing requirement.

  • 19. 
    Dwight and Angela are married, but they choose to file separate tax returns for tax year 2010, because Dwight is being investigated by the IRS for an older tax year. Dwight and Angela file their separate tax returns on time. A few months later, after the investigation is over and Dwight is cleared of all wrongdoing, Dwight wishes to file amended returns and file jointly with his wife in order to claim the Earned Income Credit. Which of the following is TRUE?
    • A. 

      Dwight is prohibited from changing his filing status in order to claim this credit.

    • B. 

      Dwight and Angela may amend their separate tax returns to Married Filing Jointly in order to claim the credit.

    • C. 

      Dwight may amend his tax return to joint filing status, but he may not claim the credit.

    • D. 

      Angela may not file jointly with Dwight after she has already filed a separate tax return.

  • 20. 
    Cecily is in the process of adopting an infant boy. She qualifies to take the child as a dependent, but she cannot obtain a Social Security Number for the child yet. What can you advise Cecily to do in order to claim the child?
    • A. 

      Cecily may file a tax return on paper and put "adopted" in the line for the SSN.

    • B. 

      Cecily must wait until a valid Social Security Number is issued in order to claim the child.

    • C. 

      Cecily may apply for an ATIN in order to claim the baby.

    • D. 

      Cecily may not claim the child until the adoption is final.

  • 21. 
    Which of the following statements is TRUE regarding the Head of Household filing status?
    • A. 

      The taxpayer is considered unmarried on the first day of the year.

    • B. 

      The taxpayer's spouse must live int he home during the tax year.

    • C. 

      The taxpayer's dependent parent does not have to live with the taxpayer in order to qualify for Head of Household.

    • D. 

      The taxpayer paid less than half of the cost of keeping up the house for the entire year.

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