1. Graciela, who is single, reported itemized deductions of $6,300

1. Graciela, who is single, reported itemized deductions of $6,300 on her 2014tax return. Her itemized deductions included $200 of state taxes paid. In 2015, she received a $150 refund of state taxes paid in 2014. What is the amount that Graciela needs to report on her 2015 tax return? Use the Internet (www.irs.gov) to find out how much the standard deduction was for 2014.

a. $200.

b. $100

c. $0.

d. She needs to amend her 2014tax return.

2. Why were the interest imputation rules created?

3. The amount of savings bond interest exempt from tax is limited when an individual is single and his or her AGI reaches

a. $115,750.

b. $92,200.

c. $77,200.

d. $76,000.

 

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