Volunteer Income Tax Assistance (VITA) Certification Practice Test

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Study for the VITA Certification Test. Access questions with hints and explanations. Get ready to ace your exam!

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Can Wendy claim one personal exemption on her 2015 tax return?

True
False
Only if she has dependents.
Only if she qualifies for Head of Household.

The correct answer is: False

In 2015, individual taxpayers were allowed to claim personal exemptions for themselves and their dependents, but it is important to note that personal exemptions were phased out for high-income earners. However, the most significant point is that the personal exemption was eliminated entirely beginning in 2018, which means that Wendy could not claim a personal exemption for her 2015 tax return if her situation did not meet the criteria. The correct answer indicates that Wendy cannot claim a personal exemption at all, suggesting that there may have been limitations or specific conditions that apply to her situation, making it impractical to assert that a personal exemption is available regardless of her circumstances. Therefore, understanding the context of the tax laws and rules in place for that tax year is essential for determining eligibility for personal exemptions.