Question: Interview Notes Joe is 35 years old and has never been married. Suzanna, age 12, is Joes niece who lived with him all year. Joe

Interview Notes
  • Joe is 35 years old and has never been married.
  • Suzanna, age 12, is Joes niece who lived with him all year. Joe provided all of her support and provided over half the cost of keeping up the home.
  • Joe elected not to receive advance child tax credit payments.
  • Joe earned $42,000 in wages.
  • Joe is blind and cannot be claimed as a dependent by another taxpayer.
  • Joe and Suzanna are U.S. citizens, have valid Social Security numbers and lived in the U.S. the entire year.
1. Joes most advantageous filing status for 2021 is Head of Household.
True
False

Joe is blind and can claim a standard deduction amount of:
A. $18,800
B. $20,150
C. $20,500
D. $22,200

Interview Notes
  • Chris, age 22, and Marcie, age 24, are married and will file a joint return.
  • They cannot be claimed as dependents by another taxpayer.
  • Chris and Marcie have no children or other dependents.
  • Both work and neither are full-time students. Chris earned wages of $18,600 and Marcie earned wages of $6,500.
  • Chris and Marcie are U.S. citizens and have valid Social Security numbers.
  • Chris and Marcie received an Economic Impact Payment (EIP3) of $2,800 in March 2021.
3. Chris and Marcie are eligible to claim the EITC without a qualifying child.
True

False

Interview Notes
  • Chris, age 22, and Marcie, age 24, are married and will file a joint return.
  • They cannot be claimed as dependents by another taxpayer.
  • Chris and Marcie have no children or other dependents.
  • Both work and neither are full-time students. Chris earned wages of $18,600 and Marcie earned wages of $6,500.
  • Chris and Marcie are U.S. citizens and have valid Social Security numbers.
  • Chris and Marcie received an Economic Impact Payment (EIP3) of $2,800 in March 2021.
4. What is the amount of the EIP3 that Chris and Marcie must include in their taxable income for 2021? $________________

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