Matching Terms Assignment. Please Match the Terms numbered below with their Explanation listed above.

	Filing status for taxpayer who is unmarried at the end of the taxpayer, who is not a qualified widow(er) and maintains a household that is the principal place of abode for a qualifying person for more than half of the year
	Can be avoided is the taxpayer pays during the year a minimum of 90% of the current years tax liability or 100% of the prior years tax liability if the taxpayers AGI in the prior year is less than $150,000
	Must be paid by taxpayer who doesnt file return by the due date of the return, plus extensions
	Used by taxpayers with taxable income of $100,000 or more
	Calculated as .5% of the tax shown on the return for each month, or fraction of a month, the tax is unpaid, up to a maximum of 25%
	Taken if it is more than the amount of itemized deductions
	Relationship test, age test, residency test, support test, special test
	Determined on the last day of the tax year
	Results when employee has more than one employer and the combined wages from the employers exceeds the limit for Social Security taxes
	Filing status for a taxpayer whose spouse died during the year, as long as the taxpayer was married to the spouse at time of death, and is unmarried at the end of the year
	Estimated amount of income tax that would be due for the year on a taxable payment that is retained and remitted to the U.S. Treasury
	Filing status for 2 tax years following the death of a spouse
	Not a qualifying child test, relationship or member of household test, gross income test, support test
	Can only be claimed by taxpayers who are age 65 or older or blind
	Can be deposited directly into taxpayers bank account
	May be required by taxpayer who has income that is not subjected to withholding
	Gross income minus permitted deductions
	Dependent taxpayer test, Joint return test, Citizen or resident test
	Set quarterly as the federal short term rate plus 3 percentage points
	20% penalty assessed when negligence or any substantial understatement of income occurs

1.

Adjusted Gross Income

2.

Marital status

3.

Head of household

4.

Married filing jointly

5.

Qualifying Widow(er) with Dependent Child

6.

Qualifying child or qualifying relative can be claimed as a dependent if these tests are met

7.

A person is a qualifying child if these tests are met

8.

A person is a qualifying child if these tests are met

9.

Standard deduction

10.

Additional deduction

11.

Tax rate schedule

12.

Income tax withholding

13.

Estimated tax payments

14.

Excess social security tax

15.

Tax refund

16.

Failure to file a tax return

17.

Failure to pay tax

18.

Penalty for failure to pay estimated tax

19.

Accuracy-related penalties

20.

Interest charged on assessments