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Ch 1. The Individual Income Tax Return Quiz Questions and Answers Grade A+
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Ch 1. The Individual Income Tax Return Quiz Questions and Answers Grade A+
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1|Page | © copyright 2024/2025 | Grade A+Ch 1. The Individual Income Tax
Return Quiz Questions and Answers
Grade A+
A corporation is a reporting entity but not a tax-paying entity.
✓ False , A corporation is subject to income tax and must report income
annually.
Partnership capital gains and losses are allocated separately to each of the
partners
✓ True
Married taxpayers may double their standard deduction amount by filing
separate returns.
✓ False, The standard deduction for married filing jointly is $12,400, and
the standard deduction for married filing separately is $6,200 each.
An item is not included in gross income unless the tax law specifies that the
item is subject to taxation.
✓ False, Gross income includes all income, unless the tax law provides for
a specific exclusion.
Master01 | October, 2024/2025 | Latest update
, 1|Page | © copyright 2024/2025 | Grade A+
For taxpayers who do not itemize deductions, the standard deduction
amount is subtracted from the taxpayer's adjusted gross income
✓ True
A taxpayer with self-employment income of $600 must file a tax return.
✓ True, Net earnings of at least $400 require filing a tax return.
A dependent child with earned income in excess of the available standard
deduction amount must file a tax return.
✓ True, A single dependent child (under 65) is required to file if unearned
income is over $1,000 OR earned income is over $6,200 (which is the
standard deduction amount) OR if gross income is more than the larger
of $1,000 or earned income up to $5,850 + $350.
A single taxpayer, who is not a dependent on another's return, not blind and
under age 65, with income of $8,750 must file a tax return.
✓ False, A single taxpayer, who is not a dependent on another's return,
not blind and under age 65, with income of at least $10,150 must file a
tax return.
If a taxpayer is due a refund, it will be mailed to the taxpayer regardless of
whether he or she files a tax return.
Master01 | October, 2024/2025 | Latest update
, 1|Page | © copyright 2024/2025 | Grade A+
✓ False, Whether or not a taxpayer is required to file a tax return, the
taxpayer must file a return in order to obtain a refund.
Taxpayers with self-employment income of $400 or more must file a tax
return.
✓ True
If your spouse dies during the tax year and you do not remarry, you must file
as single for the year of death
✓ False, In the year of one spouse's death, the spouses are considered
married for the full year.
Taxpayers who do not qualify for married, head of household, or qualifying
widow or widower filing status must file as single.
✓ True
If an unmarried taxpayer paid more than half the cost of keeping a home
which is the principal place of residence of a nephew, who is not her
dependent, she may use the head of household filing status.
✓ False, In order to qualify for head of household status, the nephew must
be a dependent.
Master01 | October, 2024/2025 | Latest update
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