filing status

Ryan and Julie were married on December 29 of the tax year. They should file as:

Married filing jointly

Alexandra's younger brother, Sebastian, is seventeen years old. Sebastian lived with his grandparents for the first two months of the year. From March through July, he lived with Alexandra. On August 1, Sebastian moved in with some friends and stayed there for the rest of the year. Since Sebastian did not have a job, Alexandra gave him money every month. Assuming Alexandra had no other dependents, can she file as Head of Household?

Alexandra cannot claim Head of Household status because Sebastian lived with her only five months, which is less than half the year.

Michael provided all the cost of keeping up his home for the year. Michael's son Justin lived with him the entire year. Justin is 22 and was not a full-time student during the tax year, so he cannot be Michael's qualifying child. Although Justin only worked part-time, he earned too much for Michael to claim him as a qualifying relative dependent. Can Michael file Head of Household?

Michael cannot file Head of Household because he does not have a qualifying person. Justin does not meet the definition of a qualifying child or qualifying relative.

Nancy is single and lives alone. Nancy's mother, Maxine, lives alone in another city. Maxine receives social security payments, but has no other income. Nancy pays all of the costs of keeping up the home her mother lives in, and provides over half her support. Nancy can claim a dependency exemption for her mother. Can Nancy file Head of Household?

Even though Maxine did not live with her, Maxine is Nancy's qualifying person for Head of Household filing status because Nancy can claim her mother as a dependent under the rules for qualifying relative

Cindy's husband died on August 19 of the tax year. Cindy has no dependents and has not remarried. She should file as:

Married filing jointly

Carol and Roger were married three years ago and have no children. Although they lived apart during the entire tax year, they are neither divorced nor legally separated. Can Carol and Roger use either of the married filing statuses?

Yes As long as they are married and are neither divorced nor legally separated, Carol and Roger can use Married Filing Jointly or Married Filing Separately.

Martin and Rita got divorced in December, and neither has remarried. Even though Martin supported Rita all year, is he still required to file as Single?

Yes Martin cannot use either of the married filing statuses because he was divorced before the end of the tax year. They both must file as Single unless either of them has a qualifying person that would make them eligible to file as Head of Household.

You: Are you legally married? Becky: Well, my husband and I aren't actually divorced. How would you respond? a) Okay. Since you're still legally married, you have the option of Married Filing Jointly or Married Filing Separately. Have you and your husband discussed whether to file a joint return? b) Are you legally separated?

b) Are you legally separated? Spouses who live apart are still considered married until they are divorced or legally separated.

Married Filing Jointly means that the spouses _____. a) Report their own incomes and deductions on separate returns b) Combine their income and deductions on the same return

b) Combine their income and deductions on the same return Married Filing Jointly means that both spouses complete and sign the same tax return and are both responsible for any tax owed on the return.

Fred has always filed a joint return with his spouse. His spouse passed away in August 2021. Fred provides all the support for his two dependent children, ages 7 and 9. If Fred does not remarry, which filing status could he use for the following tax years? Tax Year Filing Status 2021 = 2022 = 2023 = 2024 =

Tax Year Filing Status 2021 = MFJ or MFS 2022 = Qualifying Widow(er) 2023 = Qualifying Widow(er) 2024 = HoH For the 2021 tax year, Fred can file under the Married Filing Jointly status. The next two years, Fred can file as a Qualifying Widow(er). After that, he can file as Head of Household.

Jane and Todd are not married. They have one daughter together, Amanda. Jane and Amanda lived together all year in an apartment. Todd lived alone. Todd earns a lot more than Jane, and helps her out with living expenses. He paid over half the cost of Jane's rent and utilities. He also gave Jane extra money for groceries. Todd does not pay any expenses or support for any other family member. Can Todd file Head of Household?

Even though Todd provided over half the cost of providing a home for Jane and Amanda, he cannot file Head of Household because Amanda did not live with him over half the year. Jane cannot be Head of Household either because she did not provide more than one-half the cost of keeping up the home for her daughter. See the Volunteer Resource Guide, Filing Status for Head of Household.

Jerome is married but has lived apart from his spouse for two years. Jerome pays all the costs of keeping up his home for himself and his dependent 8-year-old daughter, who lives with him. Does Jerome's marital status prevent him from using the Head of Household filing status?

Jerome can choose to file as Head of Household for the tax year because he meets the definition of "considered unmarried."

Kathy, divorced with no children, lived with her unemployed roommate, Sandra, for the entire year. Kathy had to pay more than half of the cost of keeping up their apartment. Can Kathy use the Head of Household filing status?

No Sandra is neither Kathy's child nor qualified relative. Kathy must use the Single filing status.

Laura has always filed a joint return with her spouse, who died in September of the tax year. Laura, who did not remarry, provides all the support for her two dependent children, ages 7 and 9. Should Laura file as a Qualifying Surviving Spouse

No For the year her husband died, Laura can file under the Married Filing Jointly status. The next two years she can file as a Qualifying Surviving Spouse.

Since her spouse died five years ago, Joan has lived with her friend, Mary Ann, who is also a widow. Joan is a U.S. citizen, is single, and lived with Mary Ann all year. Joan had no income and received all of her support from Mary Ann. Joan is Mary Ann's qualifying relative because she lived with Mary Ann all year as a member of her household. Mary Ann can claim Joan as a dependent on her return. Is Joan a qualifying person for Head of Household filing status?

No, Joan is not a qualifying person for Head of Household filing status because she is not related to Mary Ann in one of the ways listed on the chart in the Volunteer Resource Guide. A person who qualifies as a taxpayer's dependent does not necessarily qualify the taxpayer for the Head of Household filing status. The qualifying person for Head of Household filing status must always be related to the taxpayer.

Samantha is divorced and provided over half the cost of keeping up a home. Her five-year-old daughter, Pam, lived with her for seven months last year. Samantha has signed a written declaration allowing her ex-husband to claim the child as a dependent. Where should you enter Pam's name on Samantha's tax return?

Samantha may use Head of Household status because she is not married and she provided over half the cost of keeping up the main home of her dependent child for more than six months. However, because Samantha's ex-husband claims Pam as his dependent, Pam's name should appear in the entry space under the filing status checkboxes on Samantha's Form 1040.

Dick's spouse died in 2018 and he has not remarried. Dick has provided all the support for his two dependent children. Which filing status should Dick use for 2021? a) Head of Household b) Married Filing Separately or Married Filing Jointly c) Single d) Qualifying Surviving Spouse

a) Head of Household Dick could file as a Qualifying Surviving Spouse for 2019 and 2020 only. For 2021, he can use the Head of Household status.

You: How much of the costs of keeping up the home did you provide? Latricia: At least 75 percent. Her father provides about 25 percent in child support. How would you respond? a) Okay, then you should file as Head of Household. b) Okay, then you should file as Married Filing Separately. c) Will Cherie continue to live with her dad from now on?

a) Okay, then you should file as Head of Household. You have all the information you need to know that Latricia can file as Head of Household and get the lower tax.

You: Are you legally separated? Becky: No, we're not legally separated or divorced. How would you respond? a) Okay. Since you're still legally married, you have the option of Married Filing Jointly or Married Filing Separately. Have you and your husband discussed whether to file a joint return? b) Do you have any children?

a) Okay. Since you're still legally married, you have the option of Married Filing Jointly or Married Filing Separately. Have you and your husband discussed whether to file a joint return?

Ray and Brenda are not married but they lived together all year and have two children under 10 years of age. Ray paid all the rent, utilities, groceries, and other household expenses. They agreed that each would claim one child on their individual tax returns. What are the correct filing statuses for Ray and Brenda's returns? a) Ray can file as Head of Household and Brenda must file as Single b) They can choose which one files as Head of Household c) Both can file as Head of Household d) Both must file as Single

a) Ray can file as Head of Household and Brenda must file as Single Only Ray can file as Head of Household because he paid more than half the cost of keeping up their home.

Ronald was widowed before the first day of the tax year and did not remarry during the tax year. He has no children. For the purpose of determining filing status, Ronald is considered _____. a) Single b) Married c) Qualifying Surviving Spouse

a) Single A taxpayer with no children who was widowed before the beginning of the tax year and did not remarry would be considered single.

Who may choose to file under either the Married Filing Jointly or the Married Filing Separately status? a) A married taxpayer whose spouse does not have income b) A divorced taxpayer who itemizes deductions c) Taxpayers who are legally separated and share child custody

b) A divorced taxpayer who itemizes deductions Taxpayers must be legally married to use the Married Filing Jointly or Married Filing Separately status.

You: Okay. Since you're still legally married you have the option of Married Filing Jointly or Married Filing Separately. Have you and your husband discussed whether to file a joint return? Becky: Oh, I'm definitely not going to file a return with him. I want to keep all my financial stuff separate from his. How would you respond? a) Okay, then you should file as Married Filing Separately. b) Do you have any children you supported during the year? You may be able to file as Head of Household.

b) Do you have any children you supported during the year? You may be able to file as Head of Household. Some taxpayers who are still legally married but living apart from their spouse and supporting dependent children may qualify to file as Head of Household, which results in a lower tax than Married Filing Separately

In 2010, Claudia and her spouse Raymond adopted two-year-old Rachel. Although eligible to file jointly, Claudia and Raymond always filed separately. In October 2021, Claudia's spouse died. She continued to support Rachel and she did not remarry. Which filing status should Claudia use for 2021? a) Qualifying Surviving Spouse b) Either Married Filing Jointly or Married Filing Separately c) Head of Household d) Single

b) Either Married Filing Jointly or Married Filing Separately In the year a taxpayer's spouse dies, if the taxpayer does not remarry, he or she can use either of the married filing statuses.

To determine if a widowed taxpayer can use the Qualifying surviving spouse status, you need to know all the following information EXCEPT _____. a) The year the spouse died b) If the taxpayer filed a joint return for the year the spouse died c) Whether the taxpayer furnished more than half the cost for keeping up the main home of a qualified child d) That the taxpayer did not remarry before the end of the tax year

b) If the taxpayer filed a joint return for the year the spouse died The taxpayer must have been eligible to file a joint return; it does not matter if a joint return was actually filed.

Jack has lived apart from his spouse for several years. Their children live with his spouse, but Jack pays more than half of the children's support. Which filing status can Jack use? a) Head of Household b) Married Filing Separately or Married Filing Jointly c) Single

b) Married Filing Separately or Married Filing Jointly Jack is still married. The only way he could file as Head of Household would be if his home had been his children's main home for more than half the year.

Becky comes into the tax center and needs help figuring out her tax filing status. Because her filing status is unclear, you refer to the interview tips in the Filing Status section of the Volunteer Resource Guide. Becky: I guess I should file as single, since I live alone. How would you respond? a) Okay, "single" it is! b) Not necessarily. Are you legally married?

b) Not necessarily. Are you legally married? You need to make sure Becky is not married.

Yolanda and Sean Mercer want to file under the Married Filing Separately status. If Yolanda wants to itemize deductions, then _____. a) They will have to file jointly b) Sean must either itemize his deductions or claim a zero standard deduction c) Sean must take the standard deduction

b) Sean must either itemize his deductions or claim a zero standard deduction A taxpayer whose spouse itemizes deductions or losses must either itemize deductions or claim "0" as the standard deduction.

Latricia comes into the tax center and needs help figuring out her tax filing status. Follow along in the conversation, and then answer each question. You: Okay, so you've lived apart from your husband for three years, you're not divorced or legally separated, and you file separate returns. Do you have any children you supported during the year? Latricia: Yes, I supported Cherie, our six-year-old daughter. How would you respond? a) Okay, then you should file as Head of Household. b) Okay, then you should file as Married Filing Separately. c) Did Cherie live with you for more than half of the year?

c) Did Cherie live with you for more than half of the year? You need to make sure Latricia's home was Cherie's main home for at least half the year before you can determine Latricia's filing status

You: Did Cherie live with you for more than half the year? Latricia: Cherie lived with me all year until September, when she moved in with her dad. How would you respond? a) Okay, then you should file as Head of Household. b) Okay, then you should file as Married Filing Separately. c) Did you provide more than half the cost of keeping up the home for the year? d) Who claims Cherie as a dependent, you or your husband?

c) Did you provide more than half the cost of keeping up the home for the year? You need to find out whether Latricia paid more than half the costs of keeping up the home.

For the purpose of determining filing status, which of the following taxpayers would be considered unmarried for the tax year? a) Kris, who did not get married until December of the tax year b) Torre, whose spouse died in February of the tax year c) Hal, who was married until his divorce in November of the tax year

c) Hal, who was married until his divorce in November of the tax year Filing status is based in part on the taxpayer's marital status on the last day of the tax year. However, if their spouse died during the year and they did not remarry, then they are still considered married.

Tom and Judith Ballard want to file under the Married Filing Separately status. If Tom wants to itemize his casualty losses, then _____. a) They will have to file jointly b) Judith must take the standard deduction c) Judith must either itemize her deductions or claim a zero standard deduction d) None of the above

c) Judith must either itemize her deductions or claim a zero standard deduction A taxpayer whose spouse itemizes deductions or losses must either itemize deductions or claim "0" as the standard deduction.

For a relative to qualify a taxpayer to be Head of Household, how long must the taxpayer's home be the main home of the relative? a) Two or more years b) The entire year c) More than half the year d) At least three months

c) More than half the year The taxpayer's home must have been the main home of the qualifying person for more than half the year.

The two filing statuses that generally result in the lowest tax amounts are Married Filing Jointly and _____. a) Married Filing Separately b) Head of Household c) Qualifying Surviving Spouse d) Single

c) Qualifying Surviving Spouse The Qualifying Surviving Spouse filing status yields as low a tax amount as Married Filing Jointly.

Mrs. Calvin is divorced and lived with her 21-year-old unmarried son, Drew, all year. She paid for all their rent and food, and provided more than half of Drew's total support. She cannot claim Drew as a dependent because he earned $5,000 and is not a student. Which filing status should Mrs. Calvin use? a) Head of Household b) Married Filing Separately c) Single

c) Single Mrs. Calvin is not married, and she cannot claim Drew as a dependent or use him as her qualifying child for Head of Household. Therefore, she must file her return using the single filing status.

Lily left her spouse in August of the tax year. She took all her children with her, supported them the entire year, and claims them as dependents. She will not file a joint return with her spouse. Which filing status should Lily use? a) Head of Household b) Married Filing Jointly c) Single d) Married Filing Separately

d) Married Filing Separately Lily could have filed as Head of Household had she not lived with her spouse during any part of the last six months of the year.

Jane's husband moved out of their home in February of the tax year and has not returned. Jane provides all the cost of keeping up the home for herself and her two dependent children. Jane refuses to file a joint return with her husband. What filing status should she use?

head of household

Anne's husband died one year ago. Anne has not remarried during the current tax year, but she has a 18-year-old dependent son. Anne's filing status should be:

qualifying widower

Becky and Frank were divorced on December 29 of the tax year. They have no children or other dependents and have not remarried. Their filing status should be:

single