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42 . Tim and Martha paid $ 7,900 in qualified employment-related expenses for their three young children who live with them in their household . Martha received $ 1,800 of dependent care assistance from her employer , which was properly excluded from gross income . The couple had $ 57,000 of AGI earned equally by Tim and Martha . What amount of child and dependent care tax credit can they claim on their Form 1040 ? How would your answer differ ( if at all ) if the couple had AGI of $ 36,000 that was entirely earned by Tim ?
49 . Jeremy and Celeste paid the following for their daughter , Alyssa , to attend University of Colorado , during 2009 . Alyssa was in her first year of college and attended full-time :
Tuition and fees ( for fall semester 2009 ) $ 1,950 Tuition and fees ( for spring semester 2010 ) 1,000 Books 600
Room and board 1,200 The spring semester at University of Colorado begins in January . In addition to the above , Alyssa ’ s uncle Devin sent $ 800 as payment for her tuition directly to the University . Jeremy and Celeste have modified AGI of $ 165,000 . What is the amount of qualifying expenses for purposes of the Hope credit ? What is the amount of Hope credit that Jeremy and Celeste can claim based on their AGI ? Chapter 10 , complete problem 49 and problem 57 .
49 . Allison is paid $ 500 per week . What is the amount of federal income tax withheld from Allison ’ s paycheck under the following conditions ? Use the percentage method table in the appendix to this chapter .
a . Allison is single and claims three withholding allowances b . Allison is married and claims three withholding allowances