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Susan\'s life insurance policy has paid annual dividend for years, and she curre

ID: 2459013 • Letter: S

Question

Susan's life insurance policy has paid annual dividend for years, and she currently has $20,000 of dividends on deposit with the insurer on which the insurer credits interest each year. If Susan's insurer credited a $400 dividend this year to the dividends on deposit and also paid $800 of interest on the accumulated dividends, how much of the $1,200, if any, must be included in Susan's income?

Selection one:

a- $800

b- $0

c- $1,200

d- $400

Susan has three qualifying children and files her federal income tax return as married filling separately. What is the maximum AGI she may have in 2015 and still qualify for EIC?

Selection one:

a-$14,820

b-$53,267

c-Susan is ineligible for EIC

d-$47,747

Explanation / Answer

Ans (a) $800

Dividend: Dividends on a life insurance policy are generally treated as a return of investment and are not treated as taxable income to the policy owner unless they more than the amount of the aggregate gross premiums paid on the policy. It doesn't matter whether the dividends are received in cash or left with the insurance company to prepay premiums or to accumulate. If you leave these dividends on deposit with your insurance company and they earn interest, however, the interest you receive should be included as taxable interest income.

Ans (d) $47,747

The United States federal earned income tax credit or earned income credit (EITC or EIC) is a refundable tax credit for low- to moderate-income working individuals and couples, particularly those with children. The amount of EITC benefit depends on a recipient’s income and number of children.

If the Person with three qualifying children Maximum AGI is $47,747.