Examlex
For each of the following independent cases,indicate the total number of exemptions (personal and dependents)that may be claimed by the taxpayer in 2014.
a.Cassie is a single mother providing the sole support of her three children,who all live with her.Her 16 year-old daughter,Tammy,earned $15,200 modeling during the year and her two sons,R.J.and Will,ages 10 and 8,have no income.
b.Olivia,35 years old,provided eighty percent of the support of her grandmother who lived in another state.Her grandmother's only income was from non-taxable social security of $6,500.
c.Vanessa and Matt Reardon are married and under 65 years of age.During 2014,they furnish more than half of the support of their 25 year-old son,Bill,who lives with them.Bill earns $2,000 from a part-time job,most of which he sets aside for future college expenses.Bill is not currently a student.Vanessa's father,Henry,who died on January 3,2014,at age 80,had for many years qualified as their dependent.
d.Douglas and Marjorie are husband and wife and file a joint return.Both are under 65 years of age.They provide more than half of the support of their daughter,Ellen (age 23),who is a full-time medical student.Ellen receives a $3,400 taxable scholarship covering her room and board at college.They furnish all of the support of Henry (Douglas's grandfather),who is age 70 and lives in a nursing home.They also support Meg (age 69),who is a friend of the family and lives with them.
e.Blair,who is divorced,maintains a home in which she,her twin sons,and her baby daughter live all year.The children's father,Ross,provides over half their support.No special arrangements exist between Blair and Ross.
Preschool-Aged
Describes children who are typically between the ages of 3 and 5 years old, just before they enter formal schooling.
Caregivers
Individuals who provide care and support to others, typically family members or patients who require assistance due to age, illness, or disability.
Gender Roles
The behaviors, tasks, and responsibilities that a society considers appropriate for men, women, and other gender identities.
Gender Identity
A personal sense of self as a boy or girl.
Q2: While federal and state income taxes as
Q23: Miranda is not a key employee of
Q31: The acquiescence policy of the IRS extends
Q33: Identify which of the following statements is
Q34: The number appearing immediately following the decimal
Q95: An individual may not qualify for the
Q111: On January 1 of this year (assume
Q112: Abby owns all 100 shares of Rent
Q113: Distinguish between an annotated tax service and
Q120: George transferred land having a $170,000 FMV