Benjamin and Amelia Hopkins Interview Notes • Benjamin and Amelia Hopkins have been married since 2016. • Benjamin is a U.S. citizen with a valid Social Security number. Amelia is a resident alien with an Individual Taxpayer Identification Number (ITIN). They elect to file Married Filing Jointly. • Benjamin worked in 2020 and earned wages of $25,000. Amelia worked part-time and earned wages of $15,000. 

• They have two children: Harper, who is 9 years old, and Evelyn, who is 12 years old. 

• Both children were supported by their parents all year. Harper is a U.S. citizen and has a valid Social Security number. Evelyn is a resident alien and has an ITIN. 

• Benjamin, Amelia, Harper, and Evelyn lived together in the U.S. all year. Basic Scenario 4: Test Questions

7. Which credit(s) can the Hopkins claim on their 2020 tax return? 

a. Child tax credit for Harper 

b. Credit for other dependents for Evelyn 

c. Both a and b 

d. Neither a nor b

8. Are the Hopkins eligible to claim the earned income credit? 

a. Yes, because Benjamin has a Social Security number. 

b. Yes, because everyone has a taxpayer identification number. 

c. No, because their income is too high. 

d. No, because Amelia has an ITIN.