Today is Boxing Day. In Canada, the UK, and other countries, Boxing Day is actually a legal holiday, recognizing a long tradition of helping struggling members of society, so it's a good day for my VITA students to start serious practice for next Monday's IRS certification exam.
Please try the practice questions in the quiz below. Feel free to discuss these questions with friends and family members--they may find these questions challenging and educational too. When I receive your answers, I'll send you feedback, more advice on what to read, and more practice questions.
Here are links to my annotated and highlighted versions of the key pages in Pub 4012, which should be helpful to you as you try the questions below.
Click here for annotated version of Pub 4012 Tab B Filing Status
Click here for annotated version of Pub 4012 Tab C Personal & Dependent Exemption Rules
Remember the IRS does not use English the same way you do! (Click here for more details on that.)