Interview Notes

• Dana is 44, unmarried, and earned $40,000 in wages.

• Dana’s 22-year-old son, Tom, rents an apartment near campus during the school year and spends summers at home with his mother. Tom is a full-time student who is in his 3rd year of college working towards his degree in chemical engineering.

• Tom does not have a felony drug conviction.

• Dana paid $4,000 of Tom’s tuition that was not covered by his scholarship.

• Dana provided more than half of her son’s support and all the cost of keeping up her son’s apartment.

• Tom’s only income was $3,800 in wages.

• Dana and Tom are U.S. citizens and have valid Social Security numbers.

1. Who can claim the American opportunity credit?

a. Dana can claim the credit because Tom is her dependent.

b. Tom can claim the credit because he is a student.

c. Tom and Dana can decide who should claim the credit.

d. Neither Dana nor Tom can claim the American opportunity credit.

2. Dana’s most advantageous allowable filing status is: a. Single b. Head of Household c. Married Filing Separately d. Qualifying Widow