Ch 2 - Filing Status and Who Must File

Question 1

Single

Answer 1

A taxpayer who is unmarried or separated from a spouse, either by divorce or a separated maintenance decree, on December 31.

Question 2

What are the 5 options that allow for filing as Married Filing Jointly (MFJ)

Answer 2

• married and living together
• married and living apart but not legally separated or divorced
• Separated under an interlocutory (not final) divorce decree
• LIving in a common-law marriage if recognized in the state where they currently reside

Question 3

What are the 4 tests that must be met to qualify for Head of Household?

Answer 3

1. The taxpayer is not married at the end of the year;
2. The taxpayer paid more than half the cost of keeping up the home.
3. The home was he principle residence for more than half the year of either the qualifying child or qualifying relative.

Question 4

How does one qualify for Qualifying Surviving Spouse?

Answer 4

5 tests must be met:
1. spouse died in 2021 or 2022.
2. taxpayer was entitled to file a joint return the year the spouse died
3. The taxpayer did not remarry before January 1, 2024.

Question 5

What are the two reasons that allow for taxpayers to file Married Filing Separately (MFS)?

Answer 5

1. No Joint liability; each taxpayer is responsible for their or own return.
2. Taxpayers actually pay less taxes

Question 6

If you are single and under the age of 65, what is the minimum gross income to file?

Answer 6

$13,850

Question 7

What is the minimum gross income to file if you are single and are 65 or older?

Answer 7

$15,700

Question 8

What filing status has the minimum gross income of $20,800 to file?

Answer 8

Head of Household under 65

Question 9

What is the minimum gross income to file if you are filing head of household and are 65 or older?

Answer 9

$22,650

Question 10

If you are married filing jointly and both of you are under 65, what is the minimum gross income to file?

Answer 10

$27,700

Question 11

What filing status has the minimum gross income of $30,700

Answer 11

Married filing jointly if both spouses are 65 or older

Question 12

If you are a Qualifying surviving spouse (QSS) and you are under 65, what is the minimum gross income to file?

Answer 12

$27,700

Question 13

What is the filing status if one spouse is 65 or older and the minimum gross income to file is $27,700?

Answer 13

Married Filing Jointly