1 AZ Returning Counselor Training 2013 Pub 4012 Tab A. Who Must File Tab C. Exemptions/Dependency Tab B. Filing Status

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22 AZ Returning Counselor Training 2013 Arizona Standard Deductions $5950 Federal $11,900 $8,700 $4833 $9665 $9664 $4833

23 AZ Returning Counselor Training 2013 FILING STATUS QUIZ #1 Tab B  Mrs. Doe is divorced  Pays >50% cost of the home she shares with her 20-year-old daughter, Emily  Emily is single, works part time, and earned $4000 that she spent on herself. She is not a student  Can Mrs. Doe file as Head of Household?

24 AZ Returning Counselor Training 2013  Can Mrs. Doe file as Head of Household? NO  Not a Qualifying Child  >18 years of age  Not a student  Not a Qualifying Relative Dependent  Income >$3700 FILING STATUS QUIZ #1 ANSWERS

25 AZ Returning Counselor Training 2013 FILING STATUS QUIZ #2  Mr. Buck provides total support for his two children.  His wife died in 2008, and he has not remarried.  What is the best filing status for Mr. Buck?

26 AZ Returning Counselor Training 2013  What is the best filing status for Mr. Buck? HEAD OF HOUSEHOLD  What would have been best in TY2010? FILING STATUS QUIZ #2 ANSWER 1

27 AZ Returning Counselor Training 2013  What would have been best in TY2010? QUALIFYING WIDOW(ER) with Dependent Child FILING STATUS QUIZ #2 ANSWER 2

28 AZ Returning Counselor Training 2013 FILING STATUS QUIZ #3  Jane, 69, whose husband died July 1, had a $20,000 pension and $15,000 in social security in the tax year.  Her 10-year-old grandson lived with her and is her dependent.  What is the best filing status for Jane?

29 AZ Returning Counselor Training 2013 FILING STATUS QUIZ #3 ANSWER 1  What is the best filing status for Jane? MARRIED FILING JOINT  Assuming nothing changes, what filing status is best for the following tax years?

30 AZ Returning Counselor Training 2013 FILING STATUS QUIZ #4  Luke and Linda are still married, but chose to live apart for most of the year  Their two children lived with Linda all year  In July, Luke was out of a job so he moved back in the house for just that month  What filing status can they each choose?

31 AZ Returning Counselor Training 2013 FILING STATUS #4 ANSWER  Luke and Linda are still married, but chose to live apart for most of the year  Their two children lived with Linda all year  In July, Luke was out of a job so he moved back in the house for just that month  What filing status can they each choose? MFJ or MFS (both must use same status)

32 AZ Returning Counselor Training 2013 FILING STATUS QUIZ #5  Dick and Jane are married, lived apart all year, and are filing separate returns.  Their 25-year-old daughter Jody lived with Jane all year while attending school full-time.  Jody earned $2500 during the summer.  What is Jane’s best filing status?

33 AZ Returning Counselor Training 2013 FILING STATUS QUIZ #5 ANSWER 1  What is Jane’s best filing status? HEAD OF HOUSEHOLD  What would Jane’s filing status be if Jody earned $3800?

34 AZ Returning Counselor Training 2013 FILING STATUS QUIZ #5 ANSWER 2  What would Jane’s filing status be if Jody earned $3800? MARRIED FILING SEPARATELY

35 AZ Returning Counselor Training 2013 FILING STATUS QUIZ #6  Sarah, age 62, has a 40 year old son living with her.  He earned $40,000 and put all of it in the bank.  Can Sarah claim Head of Household?

36 AZ Returning Counselor Training 2013 FILING STATUS QUIZ #6 ANSWER  Can Sarah claim Head of Household? NO - son must be either a Qualifying Child or a Qualifying Relative  Not a Qualifying Child: age  Not a Qualifying Relative: income >$3700