Preliminary Work To Prepare Returns

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EDWIN RIVERA

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Original Fast Forward Academy test bank question:
Roy provides support for his children, his parents, his uncle, two cousins, and his girlfriend. There are three tests that Roy applies to determine which individuals he can claim as a dependency exemption. The test that does not apply is:

A. Citizen or Resident Test
B. Member of Household or Relationship Test
C. Disability Test
D. Joint Return Test

Explanation:
A taxpayer receives one exemption for each person claimed as a dependent. The dependent must be a qualifying child, or qualifying relative who meets the Household or Relationship Test. A dependent must be a citizen or a resident of the United States, Canada or Mexico, for some part of the year. A taxpayer cannot claim a dependency exemption for a married person who files a joint return with a spouse, unless the return is only a claim for refund.

FFA EA Book Reference: CH 1 Filing Information
Subsection: Preliminary Work To Prepare Returns
Subject: Taxpayer biographical information (e.g., date of birth, age, marital status, dependents)
Correct Answer: C


Novice Level Question
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JOHN NGUYEN

Disability does not apply for this type of test.  


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