Part 1: Preliminary Work and Taxpayer Data

Lia, 16, is claimed as a dependent by her parents. In 2025 she ran a lawn-mowing business with a net profit of $2,000 and had no other income. Must Lia file a 2025 return?

Ben and Ana divorced in 2023. Their son, 9, lived with Ana for 8 months of 2025 and with Ben for 4 months. Ana signed Form 8332 releasing her claim to the child for 2025. Which benefit may Ben claim for the child?

Which information return reports a state income tax refund and unemployment compensation paid to a taxpayer?

Hiro files Form 4868 for his 2025 return on April 10, 2026. All of the following statements about the extension are true EXCEPT:

Victor is single. His mother lives in an assisted living home, and Victor pays more than half of its cost. His mother has no income and Victor can claim her as a dependent. She did not live with Victor at any time in 2025. Which statement about Victor's filing status is correct?

Four siblings paid all of their widowed mother's support in 2025: Al 40%, Bea 35%, Cy 15% and Dee 10%. Their mother had no income and lived alone. Under a multiple support agreement, any of the following siblings could claim her EXCEPT:

Jess gave birth to a son on December 20, 2025. He lived with her from birth, and he received a Social Security number in January 2026, before she filed. Does the child meet the residency test to be her qualifying child for 2025?

Rosa, 21 and single, provides a home for her brother Theo, 22, a full-time student who lived with her all of 2025 and does not provide over half of his own support. Theo is not disabled. Why is Theo not Rosa's qualifying child?

Maya, 22, was a full-time university student from January to May 2025 and worked in a summer job that paid for a small part of her support. She lived with her parents except while at school. Is Maya her parents' qualifying child for 2025?

Which of the following credits can produce a refund for a taxpayer whose 2025 income tax before credits is zero?

Leah, age 19, is a full-time student whom her parents claim as a dependent. In 2025 she earned wages of $700 and had interest income of $300. What is Leah's standard deduction?

Leah, age 19, is a full-time student whom her parents claim as a dependent. In 2025 she earned wages of $4,200 and had interest income of $500. What is Leah's standard deduction?

Kenji is a citizen of Japan in his second year of study in the United States on an F-1 student visa. He was present all of 2024 and 2025 and complies with his visa. What is his status for 2025?

Mia paid her full-time nanny $26,000 in cash wages in 2025 and has no business. How does Mia generally report and pay the Social Security, Medicare and federal unemployment taxes on these wages?

Mei and her husband file a joint 2025 return showing a refund. Only her husband owes past-due child support, and Mei had wages and withholding of her own. Which form should Mei file to get her share of the refund?

Owen, age 12, had $5,000 of taxable interest and dividends in 2025 and no earned income. His parents' tax rate is higher than his. How much of Owen's unearned income is taxed at his parents' rate?

Each of these children had $6,000 of dividends in 2025, at least one living parent, and filed a separate return. The kiddie tax applies to all of them EXCEPT:

Clara, a US citizen, married Sven, a nonresident alien with no US income, in 2024. They want to file a joint return for 2025. Which statement is correct?

Olga's Marketplace plan received advance payments of the premium tax credit in 2025. Her income was below the amount that would otherwise require her to file. Which statement is correct?