First, a reminder: this is not really a test of your knowledge. No one is expected to know these things unless they have studied them! So don't fret if you don't know, just guess and we'll give you the answer and explain it. Expect the entire quiz to take 15 to 20 minutes (the last few questions go quickly).

The first dozen questions provide the background needed to understand exactly what makes you liable for the income tax; the rest explain what you can do about it.

The first thing about the income tax to get straight is what is being taxed.