Question 1
The oldest age at which the "Kiddie Tax" could apply to a dependent child is
◦ 17
◦ 18
◦ 20
◦ 23
Question 2
To qualify as an abandoned spouse, the taxpayer is
not required to
◦ be a U.S. citizen or resident.
◦ live apart from the spouse for the last six months of the year.
◦ pay more than half the cost of maintaining the home.
◦ have a son or daughter in the home for the entire year.