R1 - M1 - FIling Requirements and Filing Status 오답노트

1. #MCQ-01304: QW가 되기 위해서는 
   1. 배우자가 2년이내 사망했으며 현 tax year에 재혼하지 않은 본인으로서
   2. dependent라고 신고할 수 있는 아이가 있고
      1. under age 19 at the end of the year and yougner than you
      2. under age 24 at the end of the year and a student and younger than you
      3. any age if permanently and totally disabled
   3. this child는 lived in the taxpayer's home for all of the current tax year
   4. 해당 납세자가 keeping up a home for thie child cost의 절반 이상을 부담했으며 
   5. the taxpayer could have filed a joint return in the year the spouse died 
2. #MCQ-08783: QBI 는 a deduction from AGI separate from the standard deduction and itemized deductions
3. #MCQ-06533: The surviving spouse is considered to be married (and thus able to file as MFJ) for the entire current year even if the spouse dies earlier in the year
4. #MCQ-06435: QW vs. HOH 일 때에는 QW먼저 가져가고 그게 아니면 HOH 테스트.
5. #MCQ-14930: A married taxpayer who has lived apart from his or her spouse for the last six months of the year and maintains a household where a dependent child lives for more than half the year qualifies for head-of-household filing status. 
   1. 문제 지문은 A married taxpayer with a dependent child in the household who has lived apart from the taxpayer's spouse for the entire year due to abandonment.
6. #MCQ-14622: Qualifiying Relative
   1. Support test: supplied more than one half of the support 
   2. Under a specific amount of (taxable) gross income test: $4,700. Nontaxable income은 제외하는데 예를 들면
      1. Social security (at low income levels)
      2. Tax-exempt interest income (State and municipal interest income)
      3. Tax-exempt scholarships
   3. Precludes dependent filing a joint tax return test: Taxpayer 는 joint return filing 하는 married dependent여서는 안 된다. (unless there is no tax liability on the couple's joint return and there would not have been any tax liability on either spouse's tax return if they had filed separately)
   4. Only citizens (residents of US/Canada or Mexico) test
   5. Relative test (foster parents / cousins는 친척에 해당되지 않음) ,  or
   6. Taxpayaer lives with individual for the whole year (if non-relative) test 
      1. foster parents / cousin 은 relative가 될 수 없으니 QR이 되려면 1년 내내 같이 살아야 함
7. #MCQ-15606: under 24 year old age full time student는 qualifying child에다가 스스로의 living 을 절반 이상 벌지 못하면 Qualifying Child라고 봐도 됨. 장학금은 living 번 걸로 보지 않음. 또한, 학생으로서 기숙사에 사는 건 엄마아빠랑 따로 살았다고 보지 않아도 됨. QC는 나이가 우선이고 4,200 소득 제한 없다는 걸 헷갈리지 말자!
8. Qualifying Child 
   1. Close relative
   2. Age limit: 19세 이하거나 / full-time 학생 (5개월 이상) 인 24세 이하 / 영구 장애인
   3. Residency and filing requirements: same principal place of abode as the taxpayer for more than one half of the tax year. The child also must be a citizen of the US, or the resident of the US, Canada or Mexico. The child cannot file a joint tax return for the year (unless it was filed only for a refund claim)
   4. Eliminate gross income test
   5. Support test: 자식들이라면 full-time student라면 장학금은 제외지만, 형제와 직계 자식 아닌 후손들은 장학금도 소득으로 봄
9. A tax payer will be entitled to certain tax benefits for anyone whom a taxpayer "CARES" for, or whom they "SUPORT", even if the dependent;
   1. was born during the year; or
   2. died during the year