Ch. 6- Household Composition Flashcards
What is a household composition?
The IRS makes rules based upon them, either being single,
married file jointly
married, filed separately,
head of household or
qualifying widow with dependent children
What is a tax filer?
A tax filer plus a spouse in the house come plus a taxpayer expects to claim a dependent
What is the rule about married couples?
Whether filing jointly or separately, they both count in each others household
What is a tax dependence household?
As long as there are no exceptions, a household of a tax filer, claiming an individual dependent, the dependents household will mirror the tax filers household’s number
How many exceptions are there and what are they?
There are three exceptions.
1.)the tax dependent is not a child or a spouse of the tax filer; example-a nephew, living with them or an adult parent living with a child who files as the tax filer
2.) a common child under the age of 19 or under 21 if they are full-time student living with both parents and parents not expected to file a joint tax return example file, married, filing separately .
3.) a child under the age of 19 or under 21 if a full-time student and is claimed as a tax dependent on the non-custodial parent does that include step parents yes