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1AZ Returning Counselor Training 2013
Pub 4012
Tab A. Who Must FileTab C. Exemptions/Dependency
Tab B. Filing Status
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Page A-1
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Page A-2
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Page A-3
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Page A-3
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Page H-2
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Page B-1
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Page B-3
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Arizona Standard Deductions
$5950
Federal
$11,900
$8,700
$4833
$9665
$9664
$4833
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FILING STATUS QUIZ #1Tab B
Mrs. Doe is divorced Pays >50% cost of the home she shares with
her 20-year-old daughter, Emily Emily is single, works part time, and earned
$4000 that she spent on herself. She is not a student
Can Mrs. Doe file as Head of Household?
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Can Mrs. Doe file as Head of Household?
NO
Not a Qualifying Child >18 years of age Not a student
Not a Qualifying Relative Dependent Income >$3700
FILING STATUS QUIZ #1 ANSWERS
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FILING STATUS QUIZ #2
Mr. Buck provides total support for his two children.
His wife died in 2008, and he has not remarried.
What is the best filing status for Mr. Buck?
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What is the best filing status for Mr. Buck?
HEAD OF HOUSEHOLD
What would have been best in TY2010?
FILING STATUS QUIZ #2ANSWER 1
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What would have been best in TY2010?
QUALIFYING WIDOW(ER) with Dependent Child
FILING STATUS QUIZ #2ANSWER 2
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FILING STATUS QUIZ #3
Jane, 69, whose husband died July 1, had a $20,000 pension and $15,000 in social security in the tax year.
Her 10-year-old grandson lived with her and is her dependent.
What is the best filing status for Jane?
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FILING STATUS QUIZ #3ANSWER 1
What is the best filing status for Jane?
MARRIED FILING JOINT
Assuming nothing changes, what filing status is best for the following tax years?
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FILING STATUS QUIZ #4
Luke and Linda are still married, but chose to live apart for most of the year
Their two children lived with Linda all year In July, Luke was out of a job so he moved
back in the house for just that month What filing status can they each choose?
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FILING STATUS #4 ANSWER
Luke and Linda are still married, but chose to live apart for most of the year
Their two children lived with Linda all year In July, Luke was out of a job so he moved
back in the house for just that month What filing status can they each choose?
MFJ or MFS (both must use same status)
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FILING STATUS QUIZ #5
Dick and Jane are married, lived apart all year, and are filing separate returns.
Their 25-year-old daughter Jody lived with Jane all year while attending school full-time.
Jody earned $2500 during the summer. What is Jane’s best filing status?
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FILING STATUS QUIZ #5 ANSWER 1
What is Jane’s best filing status?
HEAD OF HOUSEHOLD
What would Jane’s filing status be if Jody earned $3800?
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FILING STATUS QUIZ #5ANSWER 2
What would Jane’s filing status be if Jody earned $3800?
MARRIED FILING SEPARATELY
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FILING STATUS QUIZ #6
Sarah, age 62, has a 40 year old son living with her.
He earned $40,000 and put all of it in the bank.
Can Sarah claim Head of Household?
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FILING STATUS QUIZ #6 ANSWER
Can Sarah claim Head of Household?
NO - son must be either a Qualifying Child or a Qualifying Relative Not a Qualifying Child: age Not a Qualifying Relative: income
>$3700
