Gina is a single parent whose only child got married and moved out in October. When she

filed her return, she discovered she could no longer claim her child as a dependent nor could

she file as Head of Household. Because she didn't change her federal withholding, she now

has a sizable balance due on her return. The IRS will establish an installment agreement with

Gina for a fee. She is not below poverty guidelines and does not want payments deducted

directly from her bank account or through a payroll deduction. What is the amount of this fee

for tax year 2017?

a) 25% of the tax for which the installment agreement was established

b) $225

c) 5% of the unpaid tax

d) $3 service charge per month

Gina is a single parent whose only child got married and moved out in October. When she

filed her return, she discovered she could no longer claim her child as a dependent nor could

she file as Head of Household. Because she didn't change her federal withholding, she now

has a sizable balance due on her return. The IRS has approved an installment agreement for

Gina to pay her balance due. Which of the following is incorrectly listed as a reason a taxpayer

would be considered to be in default of his installment agreement?

a) Does not meet his future tax liabilities

b) Does not have adequate withholdings

c) Does not make required estimated tax payments

d) Filed for an extension of his current year tax return

Jen has a child care provider who comes to her home to watch her son, Will. How much can

Jen pay her child care provider per quarter before she will be required to pay federal

unemployment tax (FUTA)?

a) $1000 per quarter

b) More than $1,000 per quarter

c) Less than $1,000 per quarter

d) Wage limits do not apply.