Individual Taxation Paper 15


Jim Planter, who reached age sixty-five on January 1, 2012, filed a joint return for 2012 with his wife Rita, age fifty. Mary, their twenty-one-year-old daughter, was a full-time student at a college until her graduation on June 2, 2012. The daughter had $6,500 of income and provided 25% of her own support during 2012. In addition, during 2012 the Planters were the sole support for Rita’s niece, age 27, who had no income. How many exemptions should the Planters claim on their 2012 tax return?


In 2012, Sam Dunn provided more than half the support for his wife, his father’s brother, and his cousin. Sam’s wife was the only relative who was a member of Sam’s household. None of the relatives had any income, nor did any of them file an individual or a joint return. All of these relatives are US citizens. Which of these relatives should be claimed as a dependent or dependents on Sam’s 2012 return?


Mr. and Mrs. Vonce, both age sixty-two, filed a joint return for 2012. They provided all the support for their daughter, who is nineteen, legally blind, and who has no income. Their son, age twenty-one and a full-time student at a university, had $6,200 of income and provided 70% of his own support during 2012. How many exemptions should Mr. and Mrs. Vonce have claimed on their 2012 joint income tax return?


Which of the following is(are) among the requirements to enable a taxpayer to be classified as a “qualifying widow(er)”?
I. A dependent has lived with the taxpayer for six months.
II. The taxpayer has maintained the cost of the principal residence for six months.


For head of household filing status, which of the following costs are considered in determining whether the taxpayer has contributed more than one-half the cost of maintaining the household?
Insurance on the home . . . . . . . Rental value of home


A husband and wife can file a joint return even if


Emil Gow’s wife died in 2010. Emil did not remarry, and he continued to maintain a home for himself and his dependent infant child during 2011 and 2012, providing full support for himself and his child during these years. For 2010, Emil properly filed a joint return. For 2012, Emil’s filing status is


Nell Brown’s husband died in 2009. Nell did not remarry, and continued to maintain a home for herself and her dependent infant child during 2010, 2011, and 2012, providing full support for herself and her child during these three years. For 2009, Nell properly filed a joint return. For 2012, Nell’s filing status is


Mrs. Irma Felton, by herself, maintains her home in which she and her unmarried twenty-six-year-old son reside. Her son, however, does not qualify as her dependent. Mrs. Felton’s husband died in 2011. What is Mrs. Felton’s filing status for 2012?


Which of the following itemized deductions are deductible when computing the alternative minimum tax for individuals?


Total Questions:
Correct Answers:
Wrong Answers: