67%(6)4 out of 6 people found this document helpful
This preview shows page 1 - 3 out of 38 pages.
Advanced Scenarios71Advanced Course Scenarios and Test QuestionsDirectionsThe first five scenarios do not require you to prepare a tax return. Read the interview notes for each scenario carefully and use your training and resource materials to answer the questions after the scenarios .Advanced Scenario 1: Rebecca WashingtonInterview Notes• Rebecca was single on December 31, 2020 . Her husband, Doug Washington, passed away on March 20, 2019, and she has not remarried . Rebecca and Doug have always filed Married Filing Jointly in previous tax years.• Rebecca and Doug have two children, Sara, age 15 and David, age 11 . Rebecca is 45 years old .• Rebecca earned $36,000 in wages in tax year 2020. This was her only source of income. Each of the children received $200 in Social Security Survivor Benefits for the year, which Rebecca put into a college fund for their education .• Rebecca paid all the cost to keep up her home and support for Sara and David .• Rebecca received $2,200 in an Economic Impact Payment. • In order to work, Rebecca paid $3,100 to ABC Academy for after-school child care. The statement from the care provider includes the provider’s name, address, valid Employer Identification Number, and the amount paid for child care expenses for David ($2,500) and Sara ($600).• They all are U .S . citizens and have valid Social Security numbers .No one in the family has a disability .Advanced Scenario 1: Test Questions1 .What is the most beneficial filing status allowable for Rebecca? a .Singleb .Married Filing Jointlyc .Head of Householdd .Qualifying Widow(er)2 .Rebecca has $3,100 in qualifying child care expenses for the child and dependent care credit .a .Trueb .False
Advanced Scenarios72Advanced Scenario 2: Pat and Terri JeffersonInterview Notes• Pat and Terri are married and want to file a joint return. • Pat is a U .S . citizen and has a valid Social Security number . Terri is a resident alien and has an ITIN .• Pat has a child from a previous marriage, Jacob, age 17 .• Pat and Terri have a child together, Jill, age 12 .• Jacob and Jill are U .S . citizens and have valid Social Security numbers .• Pat received a total of $3,300 in unemployment compensation when he lost his job due to the coronavirus pandemic. He also earned $22,000 in wages.• Terri did not have any income .• Pat and Terri provided all the support for their two children .Advanced Scenario 2: Test Questions