Filing Requirements - Age?

[JohnH]

My answer is ->
it's a poorly-worded question.

But employing a valid test-taking strategy, the presence of the word "only" would cause me to answer it "False" by default, because I'd assume the author of the question is trying to trick me. Any time you see an absolute in a True/False question, the default is to disagree unless the answer is a slam dunk.,

[Roberts]

Was doing a sample quiz and the question was "age is a factor in determining if a taxpayer must file a return only if they are 65 or older?" True or False?

I did a search online and taken directly from IRS Publication 501:
Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year.

I guarantee you the answer they are looking for is "true" but it's wrong. If you have unearned income of $1,000 you are required to file a tax return if you are under the age of 65. Of course if you are a minor you can avoid filing a tax return by including it on your parents return. So age is a factor in determining if a taxpayer must file a return but it's not what they are considering.

Tests aren't about getting the right answer, they are about giving the answer the test writer is looking to receive.

[Gary2]

http://www.irs.gov/pub/irs-utl/samplertrpquestions.pdf

I stand corrected.

The Candidate Information Bulletin for the SEE (EA exam) says only multiple choice, so I wasn't exactly misremembering. However, the analogous Candidate Information Bulletin for the RTRP exam says that questions can be multiple choice or true/false.

Anyone want to take bets on whether the decision to include true/false questions on the RTRP was motivated by the belief that some such questions would help make the exam easier?

[Gene V]

True and False questions:

Things must of really change since I took the EA examine (1983)--seems like each section
has True and False questions. See link to 2004 and 2005 examine

http://www.irs.gov/taxpros/agents/article/0,,id=137267,00.html

[dtlee]

Tests aren't about getting the right answer, they are about giving the answer the test writer is looking to receive.

I agree 100%.

If you answer what they are expecting, you get it right even if someone does not successfully argue about how poor the question is. If the question gets thrown out later, they generally treat everyone as having answered it correctly.

Thanks for the research!

[Bees Knees]

I did a search online and taken directly from IRS Publication 501:
Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year.

I guarantee you the answer they are looking for is "true" but it's wrong.

IRS Pub 501, page 2 says:

If you are a U.S. citizen or resident alien,
whether you must file a federal income tax return
depends on your gross income, your filing status, your age,
and whether you are a dependent.

It then refers you to table 1 in which it clearly shows filing requirements depend on whether you are under age 65, or age 65 or older.

It then goes on to say:

Age. Age is a factor in determining if you must
file a return only if you are 65 or older at the end
of your tax year. For 2011, you are 65 or older if
you were born before January 2, 1947.

Thus, the context of the statement is you are considered age 65 or older if you are age 65 or older at the end of the year (as opposed to any other time during the year). Pub 501 is not trying to say age is not a factor for those under age 65 in determining filing status, because the previous paragraph (and cited tables) just said it is a factor. The second paragraph is attempting to make the point that it is the end of the year that matters, although I agree it is poorly written.

The problem is, the test question is taken out of context from what the Pub is attempting to say.

I agree, the test author is looking for a true answer, which is a wrong answer when taken out of context.

[Roberts]

If you are 65 or older at the beginning of the year, you are 65 or older at the end of the year. Not sure what the point is of bolding "at the end of the year".

[Gene V]

If you are 65 or older at the beginning of the year, you are 65 or older at the end of the year. Not sure what the point is of bolding "at the end of the year".

for tax purpose--*If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011.

non tax purpose--you are 64 at the end of 2011.

[zeros]

Answer is false?

Was doing a sample quiz and the question was "age is a factor in determining if a taxpayer must file a return only if they are 65 or older?" True or False?

I asctually put "false." The correct answer was not availble so I put what I thought was correct. Some questions seem to need a little bit more information. though.