Dependents – Filing Status

Introduction 201
Determining Dependent Status 202
Relationship Test 203
The Support Test 204
Multiple Support Agreement 205
Special Rules for Children of Divorced or Separated Parents 206
The Gross Income Test 207
Filing Statuses 208
Single and Married Filing Statuses 209
Head of Household 210
Qualifying Widow(er) 211
Exemption Overview 212
Taxpayer’s Own Exemption 213
Exemption for Taxpayer’s Spouse 214
Exemption for Dependents 215
Early Attempts at Income Taxation 101
The Present Income Tax Law 102
Introduction – General Principles – Definitions 103
Classification of Taxpayers 104
Purpose of the Income Tax Return – Withholding and Estimated Tax 105
Accounting Period -The Taxable Year 106
Accounting Methods 107
The Cash Basis 108
The Accrual Basis 109
Change in Accounting Method 110
When to File the Income Tax Return 111
Penalties 112
Installment Payment of Tax 112A
Where and How To File Manual and Electronic Filing 113
Who Must File a Return 114
Joint Return of Husband & Wife 115
Separate Return of Husband & Wife 116
Who is considered as “Married”? 117
Special Provision for Married Persons Living Apart 118
Minors 119
The Tax Return Forms and Schedules 120
Payment of the Tax 121
Section II
Introduction 122
Gross Income 123
Deductions from Gross Income 124
Adjusted Gross Income 125
Deductions from Adjusted Gross Income 126
Taxable Income 127
Tax Credits 128
The Filing Requirements for Special Taxpayers 129
Introduction 201
Determining Dependent Status 202
Relationship Test 203
The Support Test 204
Multiple Support Agreement 205
Special Rules for Children of Divorced or Separated Parents 206
The Gross Income Test 207
Filing Statuses 208
Single and Married Filing Statuses 209
Head of Household 210
Qualifying Widow(er) 211
Exemption Overview 212
Taxpayer’s Own Exemption 213
Exemption for Taxpayer’s Spouse 214
Exemption for Dependents 215
Early Attempts at Income Taxation 101
The Present Income Tax Law 102
Introduction – General Principles – Definitions 103
Classification of Taxpayers 104
Purpose of the Income Tax Return – Withholding and Estimated Tax 105
Accounting Period -The Taxable Year 106
Accounting Methods 107
The Cash Basis 108
The Accrual Basis 109
Change in Accounting Method 110
When to File the Income Tax Return 111
Penalties 112
Installment Payment of Tax 112A
Where and How To File Manual and Electronic Filing 113
Who Must File a Return 114
Joint Return of Husband & Wife 115
Separate Return of Husband & Wife 116
Who is considered as “Married”? 117
Special Provision for Married Persons Living Apart 118
Minors 119
The Tax Return Forms and Schedules 120
Payment of the Tax 121
Section II
Introduction 122
Gross Income 123
Deductions from Gross Income 124
Adjusted Gross Income 125
Deductions from Adjusted Gross Income 126
Taxable Income 127
Tax Credits 128
The Filing Requirements for Special Taxpayers 129