Volunteer Income Tax Assistance (VITA) Certification Practice Test

Using Publication 4012, does Wendy have a filing requirement and must file a tax return?

1. True

2. False

3. Only if her income exceeds a certain threshold.

4. Only if she has investment income.

The correct answer is: True

The correct answer is that Wendy does have a filing requirement and must file a tax return. This determination is based on specific criteria outlined in IRS guidelines which include factors such as her filing status, age, and total income. Publication 4012 provides valuable resources for understanding these requirements. It details the income thresholds that dictate when a tax return must be filed. For example, if Wendy's gross income meets or exceeds the minimum required income levels for her filing status, then she must file. Additionally, tax obligations can also arise from sources like self-employment income or certain types of benefits received, contributing to the overall obligation to file an income tax return. Options that suggest there may only be a filing requirement under specific conditions, such as exceeding an income threshold or having investment income, do not capture the full scope of the filing requirements as laid out in the tax regulations. It's important to note that any amounts of income, including wages, dividends, and other taxable components beyond investment income, could also trigger a need to file based on the total gross income, which is why Wendy has a general requirement to file a return.