1. Know the tests for dependency both qualifying relative and qualifying child. Understand how divorce impacts claiming the child as a dependent. Multiple support agreement. 2. Know the following terms and how they apply in tax law. a. Proportional tax b. Progressive tax c. Sunset provision d. Ceiling and floors e. Revenue neutrality f. Pay-as-you go g. Kiddie tax (or tax on unearned income of a minor child) 3. Determine when a taxpayer is required to file a tax return. 4. Compute the standard deduction. 5. Given a set of information, determine the filing status. 6. Using information provided, compute the following credits or explain the concept of the credit to a taxpayer