Test - Tax Specialist Certification Test (2018) Form 1040 A taxpayer is required to tle Form 1040 when they elaim which of the tollowing adjustments to i.ome? Budent loan merest deduction Haam savrgs account don. O Tradtonal IRA contribution deduction O Educator expenses Mark for folow up Question 2 of 7s. A taxpayer should include which of the following when figuring their federal gross income O Pricr-year federal income tax refund O Ordinary dividends O Personal injury compensation O Qualified disaster relief payments Mark for follow up Question 3 of 75 Which of the following taxpayers may not be able to claim full benefits for some common itemized deductions? O Andre, a single taxpayer whose adjusted gross income was $270,000 O Dianne, whose adjusted gross income was $150,000 and will file married tling separately Jan and Susan, who are married and fie ajont reun. Ther adjusted gross income was S3 10,000. O Taya, whose adjusted gross income was $280,000. She has a dependent daughter and Sles head of household L Mark for folow up Question 4 of 75 Which of the following situations could prevent a taxpayer from receiving a refund to which they are otherwise entitled? O Fling a return for a tax year for which the statute of limitations has not yet expired O Fling a return for a tax year for which the statute of limitations has expired. O Amending a return two years after the tax was paid, f paid after the fing date