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This is for my own review and organization of class notes for a tax course I am taking right now.

#1 what information do you need to know if a return is to be filed?
#2 for tax purposes, when is a person's marital status determined?
#3 when is the marital status of a deceased taxpayer determined?
#4 what is a common law marriage?
#5 for general tax purposes, when is a taxpayers age determined?
#6 what is the main difference between a seperate property state and a community property state?
#7 what are the nine community property states?
#8 what is the standard deduction?
#9 what two amounts combine to make up the gross income filing requirement for most taxpayers?
#10 how much is the 2007 standard deduction for most taxpayers?
#11 how much is added to the standard deduction if the taxpayer is age 65 or older or blind?
#12 how much is the standard deduction for a taxpayer who is being claimed as a dependant by another taxpayer?
#13 does a dependant filing his own return qualify to get the additional standard deduction for age and blindness?
#14 what is the exemption amount for 2007?
#15 may a dependant claim his own personal exemption?
#16 under what circumstances might a taxpayer who does not meet the filing requirements want to file a return anyway?
#17 what are the filing statuses available to taxpayers who are married for tax purposes?
#18 A taxpayers spouse died during 2007, and the taxpayer did not remarry. May the spouse file a joint return with his deceased spouse?
#19 Assume the surviving spouse did remarry. May the surviving spouse file a joint return with the deceased spouse? How about with new spouse? What is the filing status of the deceased spouse?
#20 if one spouse refuses to file a joint return, can the other spouse do anything about it?
#21 what do the figures in box 3 and 5 represent?
#22 what is the social security tax rate for 2007? medicare rate for 2007?
#23 what does code D in box 12 signify? Code J?
#24 what does it mean if the retirement plan box in box 13 of form W-2 is checked?
#25 where are state and local income taxes withheld entered?
#26 If a taxpayer does not receive his form W-2 by Feb 15, what should he do?
#27 if a taxpayer thinks his form W-2 is not correct, what should he do?
Under what circumstances will a taxpayer have excess SS tax withheld?
#28 what is the maximum amount of SS tax a taxpayer must pay for 2007?
#29 where is excess SS tax entered on form 1040?
#30 Frank earned $99,000 from one employer in 2007. The employer withheld $6,138 of SS tax. What should frank do?
#31 is tip income taxable?
#32 under what circumstances are tips not subject to SS and medicare taxes?
#33 where should you report tip income which was not reported to the employer?
#34 Under what circumstances are tips required to be reported to the employer?
#35 under what circumstances is form 4137 prepared?
#36 must a taxpayer always report allocated tips on his return?
#37 if a taxpayer has an amount shown in box 8 of form W-2 and does not possess sufficient records to demonstrate he did not actually receive the money, how should the box 8 amount be handled?
#38 Marcus works for techRus who provide him with a 2006 Chevvy HHR with the company logo on it. He only uses it for company business, making house calls to repair computer equipment. Will techiesRus report this in Marcus' income?
#39 what 3 pieces of information must you know to determine if a nondependant taxpayer must file a federal return?
#40 what is gross income?
#41 if a taxpayer is eligible to be claimed as a dependant on another person's return, how does this effect his personal exemption and standard deduction on his own return?
#42 what are the two requirements that must be satisfied before an individual could have excess SS tax withheld?
#43 Are tips always subject to income tax? SS and medicare taxes?
#44