Individual Taxation Paper 14


Which of the following is not a miscellaneous itemized deduction?


Magda Micale, a public school teacher with adjusted gross income of $10,000, paid the following items in 2012 for which she received no reimbursement:
Initiation fee for membership in teachers’ union $100
Dues to teachers’ union 180
Voluntary unemployment benefit fund contributions to union-established fund 72
How much can Magda claim in 2012 as allowable miscellaneous deductions on Schedule A of Form 1040?


Which one of the following is not included in determining the total support of a dependent?


In 2012, Smith, a divorced person, provided over one-half the support for his widowed mother, Ruth, and his son, Clay, both of whom are US citizens. During 2012, Ruth did not live with Smith. She received $9,000 in social security benefits. Clay, a full-time graduate student, and his wife lived with Smith. Clay had no income but filed a joint return for 2012, owing an additional $500 in taxes on his wife’s income. How many exemptions was Smith entitled to claim on his 2012 tax return?


Jim and Kay Ross contributed to the support of their two children, Dale and Kim, and Jim’s widowed parent, Grant. For 2012, Dale, a twenty-year-old full-time college student, earned $4,500 from a part-time job. Kim, a twenty-three-year-old bank teller, earned $18,000. Grant received $5,000 in dividend income and $4,000 in nontaxable social security benefits. Grant, Dale, and Kim are US citizens and were over one-half supported by Jim and Kay. How many exemptions can Jim and Kay claim on their 2012 joint income tax return?


Joe and Barb are married, but Barb refuses to sign a 2012 joint return. On Joe’s separate 2012 return, an exemption may be claimed for Barb if


Al and Mary Lew are married and filed a joint 2012 income tax return in which they validly claimed the $3,800 personal exemption for their dependent seventeen-year-old daughter, Doris. Since Doris earned $5,400 in 2012 from a part-time job at the college she attended full-time, Doris was also required to file a 2012 income tax return. What amount was Doris entitled to claim as a personal exemption in her 2012 individual income tax return?


During 2012 Robert Moore, who is fifty years old and unmarried, maintained his home in which he and his widower father, age seventy-five, resided. His father had $4,700 interest income from a savings account and also received $2,400 from social security during 2012. Robert provided 60% of his father’s total support for 2012. What is Robert’s filing status for 2012, and how many exemptions should he claim on his tax return?


John and Mary Arnold are a childless married couple who lived apart (alone in homes maintained by each) the entire year 2012. On December 31, 2012, they were legally separated under a decree of separate maintenance. Which of the following is the only filing status choice available to them when filing for 2012?


Albert and Lois Stoner, age sixty-six and sixty-four, respectively, filed a joint tax return for 2012. They provided all of the support for their blind nineteen-year-old son, who has no gross income. Their twenty-three-year-old daughter, a full-time student until her graduation on June 14, 2012, earned $4,900, which was 40% of her total support during 2012. Her parents provided the remaining support. The Stoners also provided the total support of Lois’ father, who is a citizen and lifelong resident of Peru. How many exemptions can the Stoners claim on their 2012 income tax return?


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