Question : 51. John, age 25, a full-time student at a state university. : 1313485

51. John, age 25, is a full-time student at a state university. John lives with his unmarried sister, Ann, who provides over half of his support. His only income is $4,000 of wages from a part-time job at the college book store. What is Ann’s filing status for 2014?

a.Single

b.Head of household

c.Married, filing separately

d.Qualifying widow(er)

e.None of the above

52. Robert is a single taxpayer who has AGI of $145,000 in 2014; his taxable income is $122,000. What is his federal tax liability for 2014?

a.$9,142

b.$18,194

c.$26,356

d.$27,336

e.$27,453

53. William is a divorced taxpayer who provides a home for his dependent child, Edward. What filing status should William indicate on his tax return?

a.Head of household

b.Married, filing separately

c.Single

d.Qualifying widow(er)

e.None of the above

54. Irma, widowed in 2013, pays all costs related to the home in which she and her unmarried son live. Her son does not qualify as her dependent. What is her filing status for 2014?

a.Single

b.Married, filing separate

c.Head of household

d.Qualifying widow(er)

e.None of the above

55. Alan, whose wife died in 2012, filed a joint tax return for 2012. He did not remarry and continues to maintain his home in which his four dependent children live. In the preparation of his tax return for 2014, Alan should file as:

a.Single

b.Qualifying widow(er)

c.Head of household

d.Married, filing separately

e.None of the above

56. During 2014, Howard maintained his home in which he and his 16 year-old son resided. The son qualifies as his dependent. Howard’s wife died in 2013. What is his filing status for 2014?

a.Single

b.Head of household

c.Married, filing separately

d.Qualifying widow(er)

e.None of the above.

57. An unmarried taxpayer who maintains a household for a dependent child and whose spouse died four years ago should file as:

a.Single

b.Head of household

c.Qualifying widow(er)

d.Married, filing separately

e.None of the above

58. John, 45 years old and unmarried, contributed $1,000 monthly in 2014 to the support of his parents’ household. The parents lived alone and their income for 2014 consisted of $500 from dividends and interest. What is John’s filing status and how many exemptions should he claim on his 2014 tax return?

a.Single and 1 exemption

b.Head of household and 1 exemption

c.Single and 3 exemptions

d.Head of household and 3 exemptions

e.None of the above

59. During 2014, Murray, who is 60 years old and unmarried, provided all of the support of his elderly mother. His mother was a resident of a home for the aged for the entire year and had no income. What is Murray’s filing status for 2014, and how many exemptions should he claim on his tax return?

a.Head of household and 2 exemptions

b.Single and 2 exemptions

c.Head of household and 1 exemption

d.Single and 1 exemption

e.None of the above

60. During 2013, Anita was entirely supported by her three sons, Dudley, Carlton, and Isidore, who provided support for her in the following percentages: 

Dudley8 percent

Carlton45 percent

Isidore47 percent

?

Which of the children may be allowed to claim his mother as a dependent, assuming a multiple support agreement exists?

a.Dudley

b.Dudley or Carlton

c.Carlton or Isidore

d.Dudley, Carlton, or Isidore

e.None of the above