Individual income tax filing status, deductions, and credits tested on Enrolled Agent Special Enrollment Examination Part 1.
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- How many filing statuses are available for federal income tax purposes?
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Five: single, married filing jointly, married filing separately, head of household, and qualifying widow(er)- Who qualifies to file as married filing jointly?
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Married individuals who are legally married on December 31 of the tax year and choose to file jointly- What are the three main requirements to file as head of household?
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Unmarried on December 31, paid more than half the household costs, and a qualifying person lived with you for more than half the year- For head of household purposes, must a parent live with the filer?
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No, a parent can qualify as a dependent if you paid more than half their support costs, even if they live elsewhere- Who can file as married filing separately?
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Married individuals who are married on December 31 and elect to file separate returns, even if spouses live together- When is filing status determined?
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As of December 31 of the tax year- List the five tests a person must meet to be a qualifying child.
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Relationship (child, stepchild, adoptee, sibling, descendant), age (under 19, under 24 if student, or disabled), citizenship (US citizen/national/resident alien), support (not self-supporting), and residence (lived with you more than half the year)- What is the age limit for a qualifying child who is a full-time student?
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Under 24 years old during the tax year- What is the age limit for a permanently and totally disabled qualifying child?
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No age limit; disability alone satisfies the age requirement- What citizenship status do dependents need?
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US citizen, US national, or resident alien of the US, Mexico, or Canada- How much support must you provide for a dependent?
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More than half of the dependent's total support for the year- What factors determine the amount of the standard deduction?
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Filing status and age (65 or older receives an additional deduction)- At what age does a taxpayer qualify for an additional standard deduction?
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Age 65 or older on December 31 of the tax year- Who cannot claim the standard deduction?
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Non-resident aliens, dependents who have unearned income exceeding the standard deduction limit, and dependent with gross income test failure- Are doctor visit expenses deductible medical expenses?
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Yes, if they exceed 7.5 percent of adjusted gross income
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