Match the statements that relate to each other. Note: Choice l. may be used more than once.

Question 2 options:

	Kiddie tax does not apply
	$1,050
	Kiddie tax applies
	Resident of Canada or Mexico
	Surviving spouse
	Scholarship funds for tuition
	Scholarship funds for room and board
	Age of a qualifying child
	Additional standard deduction
	Abandoned spouse
	Multiple support agreement
	Basic standard deduction

1.	Not available to 65-year old taxpayer who itemizes.
2.	Exception for U.S. citizenship or residency test (for dependency exemption purposes).
3.	Largest basic standard deduction available to a dependent who has no earned income.
4.	Considered for dependency exemption purposes.
5.	Qualifies for head of household filing status.
6.	A child (age 15) who is a dependent and has only earned income.
7.	Considered in applying gross income test (for dependency exemption purposes).
8.	Not considered in applying the gross income test (for dependency exemption purposes).
9.	Unmarried taxpayer who can use the same tax rates as married persons filing jointly.
10.	Exception to the support test (for dependency exemption purposes).
11.	A child (age 16) who is a dependent and has only unearned income of $4,500.
12.	No correct match provided.