Basic Scenario 4: Jack and Diane Gibson

Interview Notes:

Jack and Diane are married and will file a joint return.

Diane is a U.S. citizen with a valid Social Security number. Jack is a resident alien with an Individual Taxpayer Identification Number (ITIN).

Diane worked in 2023 and earned wages of $32,000. Jack worked part-time and earned wages of $18,000.

The Gibsons have two children: Keith, age 12 and Hanna, age 18.

The Gibsons provided the total support for their two children, who lived with them in the U.S. all year. Keith and Hanna are U.S. citizens and have valid Social Security numbers.

Basic Scenario 4: Test Questions

7. The Gibsons qualify for the Credit for Other Dependents. a. True b. False

8. The Gibsons qualify for the Earned Income Tax Credit even though Jack has an ITIN. a. True b. False