Module 6: Exemptions

Select 2 types of exemptions from the list below.

• personal

• spouse

• taxpayer

• dependency

An exemption increases the income that is subject to tax

• true

• false

A taxpayer and his or her spouse can each claim a personal exemption.

• true

• false

A taxpayer cannot claim a personal exemption on his or her own tax return when he or she can be claimed as a dependent on another taxpayer's return

• true

• false

Enter the total number of exemptions each taxpayer can claim.

Charlissa is 20 years old and a full-time student. She earned $6,000 in her part-time job. Her parents provided more than half of her support. How many exemptions can Charlissa claim on her tax return?

• 0

• 1

• 2

• 3

Enter the total number of exemptions each taxpayer can claim.

Mr. and Mrs. Song file a joint return. They have no children or dependents. They cannot be claimed as dependents on any other tax return. How many exemptions can the Songs claim on their joint tax return?

• 0

• 1

• 2

• 3

Enter the total number of exemptions each taxpayer can claim.

Art and Ella Sullivan filed a joint return in 2013. Ella died in January 2014. In November 2014, Art married Katie. If there are no children or dependents, how many exemptions can Art and Katie claim on their joint tax return?

• 1

• 2

• 3

• 4

Enter the total number of exemptions each taxpayer can claim.

Richard and Cheryl are married. Both were employed during the entire tax year. Cheryl's filing status is married filing separately. Cheryl provides 75 percent of the support of her three children. The children did not earn any income during the tax year. Assume all other dependency tests are met. Richard claims an exemption for himself on his tax return. How many exemptions can Cheryl claim on her tax return?

• 1

• 2

• 3

• 4