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Chapter 15 Terms and Vocabulary Test

Total questions: 25

Worksheet time: 15mins

Name
Class
Date
1.

The Definition of Retirement Savings Contribution Credit is...

a)
Federal income tax credit to help defray the cost of childcare for working families.
b)

Federal income tax credit to help lower-income workers save and invest for retirement.

c)

Federal tax levied on certain imports.

d)

Funds subtracted from an employee.’s pay by an employer and forwarded to the federal government

2.

What is the method of submitting income tax forms electronically preferred by the IRS and state governments?

a)

e-filing

b)

paper filing

c)

faxing

d)

mailing

3.

What is the money received from an employer for work, as well as any income from self-employment called?

a)

earned income

b)

passive income

c)

investment income

d)

gift income

4.

What is the principle that a fair tax is one that takes into consideration the taxpayer’s relative wealth and income when determining the amount of tax levied?

a)

ability to pay principle

b)

benefit principle

c)

proportional tax principle

d)

regressive tax principle

5.

What is the principle that it is fair for those who receive the benefit of tax expenditure to pay the tax?

a)

benefits received principle

b)

ability to pay principle

c)

equal distribution principle

d)

progressive tax principle

6.

What is the process during which the IRS reviews the information in your tax return and requests additional information from you?

a)

audit

b)

filing

c)

assessment

d)

payment

7.

What is the profit made on an investment held for a year or longer called?

a)

long-term capital gain

b)

short-term capital gain

c)

dividend income

d)

interest income

8.

What is the profit made on an investment held for less than a year called?

a)

short-term capital gain

b)

long-term capital gain

c)

dividend income

d)

interest income

9.

What is the qualification that can result in a certain amount of income being exempt from taxes?

a)

exemption

b)

deduction

c)

credit

d)

allowance

10.

What are the qualified expenses that reduce your federal Form 1040 taxable income called?

4 lines
11.

What are the qualified expenses that reduce your taxable income on your federal Form 1040 called?

a)

adjustment to income

b)

deductions

c)

credits

d)

exemptions

12.

What is the tax credit that pays up to 100% of qualified tuition and expenses such as books and course materials for college students in their first four years of undergraduate study?

a)

American Opportunity Credit

b)

Lifetime Learning Credit

c)

Hope Credit

d)

Tuition and Fees Deduction

13.

What is the tax that is usually levied and collected at the state and local level on certain goods and services?

a)

sales tax

b)

income tax

c)

property tax

d)

luxury tax

14.

What is the tax levied by the federal and state governments on specific goods and services that is included in the retail cost?

a)

excise tax

b)

sales tax

c)

income tax

d)

property tax

15.

What is the tax levied on a person’s assets after they die?

a)

estate tax

b)

income tax

c)

sales tax

d)

property tax

16.

What is the tax levied on the heirs or recipients of an estate?

a)

inheritance tax

b)

estate tax

c)

gift tax

d)

capital gains tax

17.

What is the tax that is levied at the federal, state, and local level on earnings through work or investment?

a)

income tax

b)

sales tax

c)

property tax

d)

capital gains tax

18.

What is the tax that is levied on real estate, typically at the local level?

a)

Property Tax

b)

Income Tax

c)

Sales Tax

d)

Value Added Tax

19.

What is the tax that takes a larger percentage of income from low-income earners than from high-income earners?

a)

regressive tax

b)

progressive tax

c)

proportional tax

d)

flat tax

20.

What is the actual rate of taxation determined by dividing the tax paid by the taxable income?

a)

effective tax rate

b)

marginal tax rate

c)

average tax rate

d)

nominal tax rate

21.

What is the agency that implements and enforces federal tax policy and collects tax revenues?

a)

Internal Revenue Service (IRS)

b)

Federal Reserve

c)

Department of Commerce

d)

Social Security Administration

22.

What does it mean to impose or collect a tax?

a)

levy

b)

borrow

c)

lend

d)

donate

23.

Fill in the blank: ________ is the total taxable income reported on your federal Form 1040 minus any adjustments to income.

a)

Adjustable Gross Income (AGI)

b)

Gross Income

c)

Net Income

d)

Taxable Income

24.

A ________ is a type of tax that takes a larger percentage of income from the wealthy or high-income earners than from the poor or low-income earners.

a)

progressive tax

b)

regressive tax

c)

flat tax

d)

sales tax

25.

Fill in the blank: A ________ is a type of tax that takes the same percentage of wealth or income from all.

a)

proportional tax

b)

progressive tax

c)

regressive tax

d)

flat tax