Gleim Study Unit 1
A nonresident alien received a $50,000 scholarship from a U.S. corporation to go to a gymnastic camp in the individual's resident country, which has a 20% flat tax. How much U.S. tax must be paid on the scholarship?
$0
Chris, age 5, has $3,600 of interest income and no earned income this year. Assuming the current applicable standard deduction is $1,100, how much of Chris's income will be taxed at his parents' marginal rate?
$1,400
The requirement to file the FinCEN Form 114 applies to U.S. persons with a financial interest in or signature authority over any foreign financial account(s), if the aggregate value of these accounts, at any time during the calendar year, exceeds
$10,000
Mr. T is age 21, is single, and cannot be claimed as a dependent by another taxpayer. For 2020, he must file a federal income tax return if he had gross income of at least
$12,400
Bryce, who is 44 years old, has lived apart from his wife since May 2020. For 2020, his three children, whom he can claim as dependents, lived with him the entire year, and he paid the entire cost of maintaining the household. Assuming that Bryce cannot qualify to file a joint return for 2020, he must, nevertheless, file a return if his gross income is at least
$18,650
Mr. Todd, who is 43 years old, has lived apart from his wife since May 2020. For 2020, his two children, whom he can claim as dependents, lived with him the entire year, and he paid the entire cost of maintaining the household. Assuming that Mr. Todd cannot qualify to file a joint return for 2020, he must, nevertheless, file a return if his gross income is at least
$18,650
Muhammad's father claimed him as a dependent on his tax return. Muhammad had unearned income of $3,100 in the most recent tax year. What is the minimum allowed reduction in unearned income that Muhammad is eligible to receive?
$2,200
Jamie is 13 years old. She received income in the current year from the following sources:Babysitting for neighbor$ 80 A trust created and funded by her grandparents 2,000 Dividends from stocks given to her by her parents 200 Interest on a bank account (deposits from last year's babysitting) 50 What is Jamie's unearned income for the year?
$2,250
Mrs. Brown had taxable income of $600, Social Security benefits of $1,800, and tax-exempt interest of $200. She used all of these amounts for her own support. Her son paid the rest of her support. Which of the following amounts of support paid by her son would meet the support test to allow him to claim Mrs. Brown as a dependent?
$2,700
Mr. and Mrs. X plan to file a joint return for 2020. Neither is over 65 or blind, nor do they have any dependents. What is the amount of gross income required before they must file a return?
$24,800
Mr. and Mrs. Jones, both over age 65, elect joint return status. They must file a return for 2020 if their combined gross income equals or exceeds
$27,400
During 2020, student D, who is single, was claimed as a dependent by his parents. D earned $1,500 from a part-time job at a gas station. How much interest or other unearned income would D have to receive at a minimum to require him to file an income tax return for 2020?
$351
Ada lived with her son Robert and his wife Barbara. Ada's only source of income was a $1,500 fully taxable pension, which she spent on clothes and recreation. Robert and Barbara paid Ada's medical and drug expenses of $600 for the year. Robert and Barbara's total food expense for the household was $6,000. The fair rental value of the lodging provided Ada was $1,200 for the year, based on the cost of similar room facilities. What was Ada's total support for the year for purposes of determining whether Robert and Barbara can claim Ada as a dependent?
$5,300
In meeting the gross income test for claiming his father as a dependent, Doug considered the income received by his father. This income included gross rents of $4,000 (expenses were $2,000), municipal bond interest of $1,200, dividends of $1,400, and Social Security of $4,000. What is Doug's father's gross income for dependency test purposes?
$5,400
Under Pete's divorce decree, he must pay $500 a month to Laura, his former spouse, for the support of their two children. In 2019, he paid $5,500 instead of the $6,000 he was required to pay. In 2020, he paid $6,000 child support for 2020 and $500 towards child support he neglected to pay in 2019. For purposes of determining whether Pete may claim his children as dependents, which of the following statements accurately represents the amount of support attributable to each year?
$5,500 for 2019; $6,000 for 2020.
Marcy, age 12, earned $400 from babysitting during 2020. Her parents claim her as a dependent. She also had interest and dividends of $2,700 during the year. She did not itemize deductions. What is her net unearned income for 2020?
$500
Jean Blanc, a citizen and resident of Canada, is a professional hockey player with a U.S. hockey club. Under Jean's contract, he received $68,500 for 165 days of play during the current year. Of the 165 days, 132 days were spent performing services in the United States and 33 playing hockey in Canada. What is the amount to be included in Jean's gross income on his Form 1040-NR?
$54,800
Phil is unmarried in 2020. His dependent daughter, Susan, lived with him all year. Property taxes of $2,500 and mortgage interest of $5,000 on the home where he and Susan live are divided equally with his ex-wife. Phil paid the utilities of $200 per month. What amount may Phil use as the costs of keeping up a home to qualify for head of household filing status?
$6,150
In meeting the "gross income" test for claiming his father as a dependent, a taxpayer had to consider the income received by his father. This income included gross rents of $4,000 (expenses were $2,000), mutual fund municipal bond interest of $1,200, corporate bond interest of $1,000, dividends of $1,400, wages of $2,000, and Social Security of $4,000. What is the father's gross income for dependency test purposes?
$8,400
Which of the following taxpayers must file a return for 2020?
.A taxpayer who files as a head of household with two dependents and who earns $20,000.
Don and Joyce have adjusted gross income of $85,000. Their two children, Mary, age 14, and David, age 20 (who completed his education in the prior year), lived with them all year. Mary had interest income of $300. David had interest income of $600 and wages of $7,300. The parents provided over 50% of the support of both children. How many dependents can Don and Joyce claim?
1
For the year, Mr. and Mrs. Cunningham filed a joint return. During the year, they provided more than 50% of the support for the following individuals: The Cunninghams' single son, age 20, lived with them all year and earned $5,550, which was spent on his support. The Cunninghams' single daughter, age 28 and a full-time student for 12 months. She earned $5,350, which was spent on her support. Mrs. Cunningham's mother, age 68, a Mexican citizen living in Mexico, received Social Security benefits of $5,550. How many dependents may Mr. and Mrs. Cunningham claim on their tax return?
1
Jill and John, married filing jointly, have provided more than 50% of the support for two minor children and Jill's mother. The children each had interest income of less than $700. Jill's mother received a taxable pension of $2,850, dividends of $1,500, and interest of $1,000. How many dependents can the taxpayers claim on their 2020 tax return?
2
Jim Planter, who reached age 65 on January 1 of the current year, filed a joint return for the year with his wife, Rita, age 50. Mary, their 21-year-old daughter, was a full-time student at a college until her graduation on June 2 of the current year. The daughter had $8,600 of income and provided 25% of her own support during the year. In addition, during the year the Planters were the sole support for Rita's niece, who had no income and resided with the Planters. How many dependents should the Planters claim on their current-year tax return?
2
For 2020, Mr. and Mrs. Garcia filed a joint return. During 2020, they provided more than 50% of the support for the following individuals, all of whom are U.S. citizens. Mr. Garcia's Aunt Maria, age 63, lived with them all year and had no income. Aunt Maria's single daughter, Julia, lived with the Garcias all year. Julia worked and earned $2,000, her only income for the year. The Garcias' son, age 21, was a full-time student for 9 months. During the summer, he worked and earned $4,600. How many dependents may Mr. and Mrs. Garcia claim on their 2020 tax return?
3
John and Joanne are the sole support of the following individuals, all U.S. citizens, none of whom lives with them. None of these individuals files a joint return or has any gross income.Jennie, John's motherJulie, Joanne's stepmotherJonathan, father of John's first wifeHow many dependents may John and Joanne claim on their joint return?
3
Luis and Rosa, citizens of Costa Rica, moved in 2018 to the United States, where they both lived and worked. In 2020, they provided the total support for their four young children (all under the age of 10). Two children lived with Luis and Rosa in the U.S., one child lived with his aunt in Mexico, and one child lived with her grandmother in Costa Rica. None of the children earned any income. All of the children were citizens of Costa Rica. The child in Mexico was a resident of Mexico, and the child in Costa Rica was a resident of Costa Rica. How many total dependents may Luis and Rosa claim on their 2020 joint income tax return?
3
Mr. and Mrs. Green filed a joint return. During the year, they provided more than 50% of the support for the following individuals, all of whom are U.S. citizens:The Greens' daughter, age 23, was a full-time student for 8 months. During the summer, she earned $5,100, which was spent on her support.Mr. Green's cousin, age 16, lived with them from March through December.Mr. Green's widowed mother, age 70, lived with them and had no income.The Greens' daughter, age 22, lived with them the full year. She had gross income of $4,600.Mrs. Green's widowed father, age 64, lived alone, and his sole source of income was Social Security of $4,700.How many dependents may Mr. and Mrs. Green claim on their tax return?
3
For 2020, Mr. and Mrs. White filed a joint return. During 2020, they provided more than 50% of the support for the following individuals, all of whom are U.S. citizens:The Whites' single daughter, age 22, was a full-time student for 8 months. During the summer, she earned $5,450, which was spent on her support.Mr. White's cousin, age 15, lived with them from May to December.Mr. White's widowed mother, age 70, lived with them and had no income.The Whites' single daughter, age 20, lived with them the full year. She had gross income of $5,650.Mrs. White's widowed father, age 64, lived alone, and his sole source of income was Social Security of $5,550.The Whites' legally adopted son, age 10, lived with them from February to December. How many dependents may Mr. and Mrs. White claim on their 2020 tax return?
4
Thomas and Rebecca are the parents of four children, ages 10, 12, 15, and 22. Their 22-year-old child is a full-time student with income of $6,050. Thomas and Rebecca provided more than 50% of the support for all their children. If they file a joint return, how many dependents can they claim for the above family members?
4
For 2020, Mr. and Mrs. Randall filed a joint return. During the year, they provided more than 50% of the support for the following individuals:The Randalls' single son, age 18, was a full-time student for 4 months. He lived with them all year and earned $5,250, which was spent on his support.The Randalls' single daughter, age 25 and a full-time student for 12 months, lived with them all year. She earned $3,050, which was spent on her support.The Randalls' granddaughter, age 3, lived with them from June through December.Mrs. Randall's mother, age 68, a Canadian citizen living in Canada, received Social Security benefits of $5,350.Mrs. Randall's cousin, age 16, lived with them all year and earned $1,850, which was spent on her support. How many dependents may Mr. and Mrs. Randall claim on their 2020 tax return?
5
For 2020, Mr. and Mrs. Taxpayer filed a joint return. During 2020, they provided more than 50% of the support for the following individuals, all of whom are U.S. citizens:The Taxpayers' single daughter, age 22, was a full-time student for 8 months. During the summer, she earned $4,450, which was spent on her support.Mr. Taxpayer's cousin, age 16, lived with them from May to December.Mr. Taxpayer's widowed mother, age 72, lived with them and had no income.The Taxpayers' single daughter, age 19, lived with them the full year. She had gross income of $3,750.Mrs. Taxpayer's widowed father, age 64, lived alone, and his sole source of income was Social Security of $5,750.The Taxpayers' legally adopted son, age 10, lived with them from February to December.How many dependents may Mr. and Mrs. Taxpayer claim on their 2020 tax return?
5
Filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, gives you
A 6-month extension to file the tax return.
All of the following are true EXCEPT
A brother-in-law must live with the taxpayer the entire year to be claimed as a dependent even if the other tests are met.
Which of the following statements regarding extensions of time to file is true?
A penalty for late payment may still be charged even if an extension is granted.
John is the sole support of his mother. To claim her as a dependent on his Form 1040 for 2020, she must be a resident of which of the following countries for some part of calendar year 2020?
A.Canada.B.United States.C.Mexico.D.Any of the answers are correct. Answer (D) is correct.
Which taxpayer information is necessary to have before preparing a tax return?
All of the information is needed.
Rhett, a U.S. resident, and his wife, Florencia, a nonresident alien, both make the proper election to file a joint return. As a corporate pilot, Rhett has earned income from both domestic and foreign sources. Florencia has earned income from both her part-time job in the U.S. and from video arcades her family owns and operates in her native Venezuela. The couple also has foreign sourced interest income. On what income will the couple be taxed?
All of their worldwide income.
Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, will provide the taxpayer with the following:
An automatic extension of 6 months to file the return.
Which of the following is NOT a requirement that must be met in determining whether a taxpayer is considered unmarried for head of household filing-status purposes?
An individual's home must be, for the entire year, the main home of his or her child, stepchild, or qualified foster child whom (s)he or the noncustodial parent can properly claim as a dependent.
John Stith, whose father died June 15, 2020, is the executor of his father's estate. John is required to file a final income tax return for his father. When is this return due if he does not file for an extension (ignoring Saturdays, Sundays, and holidays)?
April 15, 2021.
When e-filing their federal return, a taxpayer who meets the requirements to file both Form 8938, Statement of Specified Foreign Financial Assets, and Form 114, Report of Foreign Bank and Financial Accounts, should
Attach only the Form 8938 to their federal return and file the Form 114 through the Financial Crimes Enforcement Network's e-filing system.
Mr. and Mrs. P are filing a joint return for the current year. They have three children. Ben is 7 and has no income. Marie, who is 18, earned $2,500 from a part-time job. James, who is 25 and attends college as a full-time student, earned $5,250 during the summer. Mr. and Mrs. P provide over one-half of their children's support. Mr. P's mother also lives with them but is self-supporting. How many dependents can Mr. and Mrs. P claim on their current-year return?
B
All of the following income types are reported on Form 1099-MISC EXCEPT
Canceled debt payments of $600 or more.
If a nonresident alien receives income that is effectively connected with U.S. trade or business, which itemized deductions may be taken?
Casualty and theft losses from a federally declared disaster.
Rike and Jorie Kistner are married. Rike is a U.S. citizen, and Jorie is a nonresident alien. They have elected to treat Jorie as a resident of the U.S. Jorie's resident status can be terminated by all of the following means EXCEPT
Conviction of a misdemeanor.
Which of the following is an example of unearned child income?
Dividends.
Flavia Tillen is a German citizen who had never before been in the United States. She entered the United States on a visa on May 5, 2020, and stayed the rest of the year. Her residential status for 2020 is
Dual-status alien.
Which of the following statements is true regarding the filing of a Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, for your 2020 tax return?
Even though you file Form 4868, you will owe interest and may be charged a late payment penalty on the amount you owe if you do not pay the tax due by the regular due date.
Which of the following is included in determining the total support of a dependent?
Fair rental value of lodging provided.
Which of the following forms is used to claim a dependent when there is more than one eligible person who can claim the dependent?
Form 2120 (Multiple Support Declaration).
Section 152 of the Code contains two sets of tests, "qualifying child" and "qualifying relative," either of which may be applied to determine whether an individual has dependency status and may therefore be claimed as a dependent by a taxpayer. Which of the following is NOT a test under both classifications?
Gross income test.
During the current year, Robert Moore, who is 50 years old and single, maintained his home in which he and his widowed father, age 75, resided. His father had $3,250 interest income from a savings account and also received $3,000 from Social Security during the current year. Robert provided 60% of his father's total support for the current year. What is Robert's filing status for the current year, and how many dependents should he claim on his tax return?
Head of household and one dependent.
Malcolm and Glenda were married, but they got divorced on June 1 of the current year. Their one minor child lived with Glenda all of the year. Glenda worked all year and provided more than half the cost of keeping up the home for herself and her minor child. Glenda signed Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, allowing Malcolm to claim their child as his dependent on his separately filed return. Glenda's proper filing status is
Head of household.
Milton is 39 years old. He is divorced from his wife since March 1 of the tax year. They have two minor children. One child lives with Milton, and the other child lives with the mother. The children have been with their respective parents from March through December of the tax year. Milton provides all of the support for the minor child living with him. The filing status with the lowest rate that Milton qualifies for is
Head of household.
Ms. Doe, by herself, maintains her home in which she and her unmarried daughter resided for the entire year. Her daughter is a qualifying child, but does not qualify as her dependent because she assigned the exemption to her ex-husband. Ms. Doe divorced her husband last year. What is Ms. Doe's best filing status for the current year?
Head of household.
Ms. N, who is married, wants to file as head of household for the current year. Which of the following will prevent her from filing as head of household?
Her spouse lived in her home for the final 6 months of the current year.
Holly and Harp Oaks were divorced in 2019. The divorce decree was silent regarding dependency for their 12-year-old daughter, June, for 2020. Holly has legal custody of her daughter and did not sign a statement releasing the dependent claim. Holly earned $8,250, and Harp earned $80,000. June had a paper route and earned $5,250. June lived with Harp 4 months of the year and with Holly 8 months. Who may claim the dependent for June in 2020?
Holly may, since she has legal custody and physical custody for more than half the year.
When preparing a current-year tax return, which of the following benefits are derived from the use of the previous year's return? iPrevents gross mathematical errors iiIdentifies significant changes iiiIncreases efficiency
I, II, and III.
Which items from the prior-year return may be needed to complete the current-year return? i State income tax refund ii AMT for credit iii AGI iv Gain (loss) carryover
I, II, and IV.
With regard to claiming a dependent, all of the following statements are true EXCEPT
In calculating a person's total support, do not include tax-exempt income used to support that person.
Which of the following is true regarding the filing of Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return?
Interest is charged on tax not paid by the due date of the return even if an extension is obtained.
How is the net unearned income of a dependent under the age of 19 taxed?
It is taxed to the dependent at the dependent's parents' marginal rate.
For 2020, Jane is unmarried and paid more than half the cost of keeping up her home. All of the following dependents would qualify Jane to file as head of household EXCEPT
Jane's married son, who could properly be claimed as a dependent on his father's return only.
During 2020, Hanya was a nonresident alien engaged in a business in the United States. All of her income was from self-employment. Hanya is a calendar-year taxpayer. When is Hanya's income tax return due if she does not apply for an extension of time to file (ignoring weekends and holidays)?
June 15, 2021.
Ensign Beleau, a calendar-year taxpayer, was assigned a post of duty on the U.S.S. Eisenhower. The ship went on a 6-month cruise of the Mediterranean Sea, leaving February 15, 2021. Ensign Beleau did not file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Beleau is automatically granted an extension of time to file his 2020 income tax return and pay any tax due until (ignoring Saturdays, Sundays, and holidays)
June 15, 2021.
Midshipman Mike, a calendar-year taxpayer, was assigned a post of duty on the U.S.S. Enterprise. The ship went on a 6-month cruise of the Mediterranean Sea, leaving February 15, Year 2. Mike did not file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Mike is automatically granted an extension of time to file his Year 1 income tax return and pay any tax due until
June 15, Year 2.
For federal income tax purposes, an individual is considered married for the whole year in all of the following situations EXCEPT
Lived with another individual over half the year as husband and wife in a state that does not recognize a common-law marriage.
In 2020, Lisa was married and had two dependent children. Her husband died in April, and she did not remarry before the end of 2020. Which filing status should Lisa use for her tax return in 2020?
Married Filing Jointly.
Joe is 37 years old. His wife died during the tax year, and he has not remarried. His deceased wife had no income. He has two minor children living with him. Joe paid all of the costs for keeping up his home for the tax year, and he has paid for all of the support of his wife and these children. The filing status with the lowest tax rate for which Joe qualifies is
Married filing jointly.
Mr. W died early in the current year. Mrs. W remarried in December of the same year and therefore was unable to file a joint return with Mr. W. What is the filing status of the decedent, Mr. W?
Married filing separate return.
Matt has a certified statement from his optometrist on December 1,2020, that confirms he can see no better than 20/250. For tax year 2020, which is correct?
Matt is eligible for the additional standard deduction for blindness in 2020.
All of the following are included in calculating the total support of a dependent EXCEPT
Medical insurance benefits, including basic and supplementary Medicare benefits received.
Which dependent relative does NOT have to live in the same household as the taxpayer claiming head of household filing status?
Mother
Ms. Maple, a single woman age 65, retired in 2020. Prior to her retirement, she received a $6,000 bonus plus $5,050 in wages. After her retirement, she received $9,000 in Social Security benefits. Which of the following is true?
Ms. Maple does not have to file a 2020 income tax return.
Ms. Alexander properly executed a request for an automatic extension of time to file her 2020 tax return. She must file her 2020 return on or before (ignoring Saturdays, Sundays, and holidays)
October 15, 2021.
In the current year, Sam Dunn provided more than half the support for his wife, his father's brother, and his cousin. Sam's wife was the only relative who was a member of Sam's household. None of the relatives had any income, nor did any of them file an individual or a joint return. All of these relatives are U.S. citizens. Which of these relatives should be claimed as a dependent or dependents on Sam's current-year joint return?
Only his father's brother.
Mr. H is a foreign student studying for a degree in the United States. There is no income tax treaty between his country and the United States. During the 9 months of the school year, Mr. H is employed part-time by a corporation incorporated in his home country doing business in the United States. During summer vacation, Mr. H returns home, where he is employed by the same company. Which of the following statements is true regarding U.S. taxes?
Only income earned for services in the United States is taxable.
All of the following are nondeductible expenses EXCEPT
Ordinary and necessary business expenses.
Paula filed a separate return and paid more than half the cost of keeping up her home. Her spouse did not live in her home during the last 6 months of the tax year. Which one of the following dependents would qualify Paula to file as head of household?
Paula's son, who lived with her but was absent from her home for 9 months during the year while attending boarding school.
Mrs. W's husband died in Year 1. She has not remarried and has maintained a home for herself and her dependent son, whom she can claim. In the summer of Year 3, the son was killed in an automobile accident. What is Mrs. W's best filing status for Year 3?
Qualifying widow.
All of the following concerning extension of time to file are correct EXCEPT
Requesting an automatic 6-month extension before the regular due date for the return postpones the requirement to make payment of any tax due.
In which of the following situations is no return required to be filed for 2020?
Single, filing status single, age 70, gross income $13,650.
James and Edna Evans are a childless married couple with no other dependents who lived apart for all of the year. On December 31, they were legally separated under a decree of separate maintenance. Which of the following is the only filing-status choice available to them for the year?
Single.
John and Linda Smith are a childless married couple with no other dependents who lived apart for all of the current year. On December 31 of the current year, they were legally separated under a decree of separate maintenance. Based on the facts, which of the following is the only filing-status choice available to them for the current year?
Single.
Tamar Zimmermann is a nonresident alien for the 2020 tax year. Which of the following statements is false?
Tamar is not eligible for the credit for the elderly or the education credits if he elects to be treated as a U.S. resident.
Which of the following is true regarding the Report of Foreign Bank and Financial Accounts (FBAR) requirements?
The FinCEN Form 114 (FBAR) is filed online with the Financial Crimes Enforcement Network.
Net unearned income of a dependent is unearned income minus the sum of $1,100 and which of the following?
The greater of $1,100 of the standard deduction or $1,100 of itemized deductions or the amount of allowable deductions that are directly connected with the production of unearned income.
The standard deduction for a dependent with unearned income is limited to which of the following?
The greater of $1,100 or the amount of earned income plus $350.
The spouse who revokes the resident status of the nonresident alien spouse must attach a signed statement declaring that the choice is being revoked. The statement revoking the choice must include all of the following EXCEPT
The reason for status termination.
A husband and wife can file a joint return even if
The spouses have different accounting methods.
Most types of U.S. source income received by a foreign person are subject to
U.S. tax at a 30% rate.
Upon reviewing a new client's prior year tax return, the preparer sees taxes paid for the First-Time Homebuyer Credit. The preparer should ask the taxpayer all of the following EXCEPT
Was the entire credit used towards the purchase of their main home?
When can a minor's income be taxed at his or her parent's marginal rate?
When a child has net unearned income and is under age 18 with at least one living parent
Mr. A, a calendar-year taxpayer, died January 15 of Year 2. His widow, Mrs. A, remarried December 15 of Year 2. The last year for which a joint return may be filed by or for Mr. and Mrs. A is
Year 1.
All of the following qualify as a dependent EXCEPT
Your 23-year-old daughter who is not a student and earned $4,450. She lived with you all year, and you provided more than half of her total support.
Who would NOT be a qualifying person for purposes of filing as head of household in 2020?
Your aunt, related to you by blood. She does not live with you but is your dependent.
Which of the following is NOT a requirement you must meet to claim head of household filing status?
Your home was the main home of your foster child for the entire year.
All of the following are requirements to claim head of household filing status EXCEPT
Your parent must live in your home at least 6 months.
Which of the following is a requirement that must be met in determining whether a taxpayer is considered unmarried for head of household filing-status purposes?
an individual's home must be, for at least 6 months, the main home of his child, stepchild, or qualified foster child whom he or the noncustodial parent can properly claim as a dependent.
