• Sean Dennison is 19 years old. 

• He is not a full-time student. Sean works at a grocery store and earned $20,000 in wages. He had $2,400 of withholding. 

• He lives with a friend in a rented apartment. They each pay their own expenses. Sean provides all of his own support. 

• Sean is a U.S. citizen and lived in the U.S. for the entire year. He has a valid Social Security number

3. Sean is not required to file a tax return because he has enough tax withholding to cover his tax liability.

a. True b. False

4. Which of the following is not a requirement for Sean to claim the earned income credit as a single person with no qualifying children in 2021?

a. Sean must have a Social Security number valid for employment.

b. Sean must be at least age 25 but under age 65 on December 31.

c. Sean’s adjusted gross income must be below $21,430.

d. Sean cannot be the qualifying child of another taxpayer.