12. If your spouse dies during the tax year and you do not remarry, you must file as single for the year of death.
a. True
b. False
13. Taxpayers who do not qualify for married, head of household, or surviving spouse filing status must file as single.
a. True
b. False
14. If an unmarried taxpayer paid more than half the cost of keeping a home which is the principal place of residence of a
nephew who is not their dependent, they may use the head of household filing status.
a. True
b. False
15. The maximum official individual income tax rate for 2022 is 39.6 percent, not including the Medicare surtax on net
investment income.
a. True
b. False
16. All taxpayers may use the tax rate schedule to determine their tax liability.
a. True
b. False
17. The head of household tax rates are higher than the rates for a single taxpayer.
a. True
b. False
18. Most states are community property states.
a. True
b. False
19. If taxpayers are married and living together at the end of the year, they must file a joint tax return.
a. True
b. False
20. A taxpayer who maintains a household with an unmarried child may qualify to file as head of household even if the
child is not the taxpayer's dependent.
a. True
b. False
21. A married person with a dependent child may choose to file as head of household if it reduces the taxpayer's tax
liability.
a. True
b. False
22. Taxpayers who live alone, are legally separated from their spouses under a separate maintenance decree at year-end,
and have no dependents should file as single.
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, a. True
b. False
23. Malik, age 22, is enrolled in college on a full-time basis. His parents provide all of his support. Malik may be claimed
as a dependent by his parents.
a. True
b. False
24. A dependent that dies during the tax year may still qualify as a dependent.
a. True
b. False
25. For 2022, the deductions for personal and dependency exemptions are $4,300 each.
a. True
b. False
26. Scholarships received by a student may be excluded for purposes of the support test for determining the availability of
the dependency exemption.
a. True
b. False
27. The two types of dependents are qualifying child or qualifying relative.
a. True
b. False
28. An 18-year-old full-time student who is claimed on the parents' tax return as a dependent is eligible for the child tax
credit.
a. True
b. False
29. Most taxpayers may deduct the standard deduction amount or the amount of their itemized deductions, whichever is
higher.
a. True
b. False
30. An individual taxpayer with a net capital loss may deduct up to $3,000 per year against ordinary income.
a. True
b. False
31. Taxpayers can download tax forms from the IRS Internet site.
a. True
b. False
Indicate the answer choice that best completes the statement or answers the question.
32. Which of the following is a goal of the tax law?
a. Encouraging certain social goals such as contributions to charity
b. Supporting certain economic goals such as increasing unemployment
c. Encouraging smaller families
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