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20 Cards in this Set
- Front
- Back
- 3rd side (hint)
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Child not to file a return |
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P6 |
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8814 |
Election to include child's income on parents return |
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Unearned income |
Unemployment compensation, taxable Social Security benefits, taxable pensions, annuity income, canceled debt, unearned income from trust, taxable interest, dividends, capital gains |
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Earned income |
Salary, wages, tips, fees, taxable scholarship, fellowship grants |
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Single dependent requirements for over age 65 |
Unearned 2550, earned 7750, gross greater than the larger of 2550 or earned income plus 1900 |
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Single dependent requirements for under age 65 |
Unearned 1000, earned 6200, grows more than the larger of 1000 or earned plus 350 |
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Serving in combat zone |
Deadline to file is 180 days after the latter of Last day in combat zone or Last day of continuous hospitalization stay related to injury from Service |
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4868 |
Extension up to October 15th |
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8379 |
Injured spouse form |
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Injured spouse relief |
Spouse files a joint return All or part of the refund is applied against the separate paths do federal tax state tax child support or student loan |
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1040 X |
Amends returns to correct forms 1040, 1048, 1040ez, 1040 EZ T, 1040nr, 1040nr - EZ |
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Deadline for filing a claim for refund |
Latter of 3 years from date of filing original return or Two years after paying tax |
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Refunds cannot go into what kind of an account? |
SIMPLE IRA |
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8888 |
Form for a refund to go to more than one account or to buy up to $5,000 in savings bonds |
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9465 |
Installment agreement request form |
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W7 |
Form for ITIN |
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How to determine if someone is a resident alien |
They meet either the green card test or the substantial presence test |
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Green Card test |
A lawful permanent resident of the United States at any time during 2014 and took no steps to be treated as a resident of foreign country under an income tax treaty |
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Substantial presence test |
Considered a US resident if you are physically present in the United States for 31 days during the year 183 days during the previous three years (all 2014 + 1/3 2013+ 1/6 2012) |
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Qualifying child |
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