C237 - Sec 03 - Chapter 02 - Quiz Review
Under what circumstances, if any, can a married person file as a head of household?
A married person, if otherwise qualified can claim head-of-household status if he or she is married to a nonresident alien or if he or she qualifies as an abandoned spouse. To be an abandoned spouse, the person must have lived apart from his or spouse for the last six months of the year and maintain a household for a qualifying child in which they both live.
Amy, age 19 and single, has $8,050 of wages, $800 of interest, and $350 of self-employment income.
Amy need not file because her gross income is less than the threshold of $10,300 and her self-employment income is less than $400.
Betty, age 67 and single, has a taxable pension of $9,100 and Social Security benefits of $6,200.
Betty need not file, as her gross income is less than $11,850.
Chris, age 15 and single, is a dependent of his parents. Chris has earned income of $1,900 and interest of $400.
Chris must file, as his gross income of $2,300 exceeds his standard deduction of $2,250.
Can couples change from joint returns to separate returns? Separate to joint?
Couples may change from joint returns to separate returns only prior to the due date for the return. Couples may change from separate returns to a joint return within three years of the due date including extensions.
Dawn, age 15 and single, is a dependent of her parents. She has earned income of $400 and interest of $1,600.
Dawn must file because her unearned income is over $1,050 and her total gross income exceeds her standard deduction.
Doug, age 25, and his wife are separated. He earned $5,000 while attending school during the year.
Doug must file because his gross income is over $4,000 and he is married and not living with his spouse.