XLSX For each statement, insert "T" or "F" in the appropriate space provided on the separate answer sheet. PlanA.xlsx 1. N 2. 3. Native Language.jpg The first actual assessment of income tax by the federal government was made pursuant to provisions of the Revenue Act of 1861 If one spouse itemizes his/her deductions, the other spouse must also itemize. A taxpayer with a qualifying child is not required to claim the qualifying child as a dependent in order to qualify for head of household status, The Sixteenth Amendment was ratified in 1909. For a student to qualify as a dependent, the individual must be a full time student for more than five months of the year in question. 4. 5. Screen Shots