Mario, who is single, is a U$.$S$.$ citizen and resident. He provides almost all of the support of his parents and two aunts, who are citizens and residents of Guatemala. Mario's parents and aunts are seriously considering moving to and becoming residents of Mexico.

Complete the following paragraph regarding how such a move would impact Mario's ability to claim his parents and aunts as dependents.

To be a dependent, the individual must be

a U$.$S$.$ resident, or a resident of CanadaU.S$.$ citizen or a resident of Mexicoa U$.$S$.$ citizen, a U$.$S$.$ resident, or a resident of Canada or Mexico

for

some part ofall of

the calendar year in which the taxpayer's tax year begins. However, for $2018$ through $2025,$ a taxpayer may not claim a dependent credit unless the individual is

a U$.$S citizen or resident of Mexico or Canada.a U$.$S$.$ citizen or a U$.$S$.$ resident.

TrueFalse

b$.$The marital deduction only allows interspousal transfers free of any tax if given as a gift during the donor's lifetime.

TrueFalse

c$.$The marital deduction is equal to the annual exclusion of $$16,000$ per year.

TrueFalse

sales tax.

Question Content Area

b$.$Clay County and Jackson County are in the same state.

Clay County must be a county with a

higherlower

sales tax.

a$.$ How does the pay$-$as$-$you$-$go procedure apply to wage earners?

The tax law requires employers to withhold a specified dollar amount from wages paid to the employee to cover income taxes.The tax law requires the taxpayer to make quarterly payments to the IRS for estimated taxes.Wage earners are not required to pay$-$as$-$they$-$go$.$

b$.$ How does the pay$-$as$-$you$-$go procedure apply to persons who have income from sources other than wages?

People with other income sources are not required to pay$-$as$-$they$-$go$.$The tax law requires employers to withhold a specified dollar amount from wages paid to the employee to cover income taxes.The tax law requires the taxpayer to make quarterly payments to the IRS for estimated taxes.