Filing Requirements & Filing Status Flashcards
Filing status where the taxpayer must be the principal residence for the dependent child for the whole year
Widow/Widower
Filing status where the taxpayer must be the principal residence for the qualifying person for more than half of the year
Head of Household
Order of filing status when a death occurs
MFJ in year of death, widow/widower for the next 2 years (if there is a qualifying child; does not include foster child or step child), and then head of household (if there is a qualifying child). If there is not qualifying child, then file as single in year after spouse’s death
Qualifying Child (CARES)
Close Relative: son, daughter, step-children, brother, sister, stepbrother, stepsister, adopted child, fostered child
Age Limit: under the age of 19 or age of 24 if a full-time student (age limit doesn’t apply for those who are totally and permanently disabled at any time during the tax year)
Residency and Filing Requirements: must live with taxpayer for more than half of year and be a citizen of USA, Canada, or Mexico
Eliminate Gross Income Test: this does not apply to a qualifying child
Support Test: child must not provide more than half of their own support (scholarships do not count)
Qualifying Relative (SUPORT)
Support Test: taxpayer must have supplied more than half of the support
Under Gross Income Limitation: individual’s income is less than $4,400 (only includes taxable income)
Precludes Dependent Filing a Joint Return: can only file a joint return if there is no tax liability (and no tax liability if either spouse filed separately)
Only Citizens/Residents: must be either a citizen of USA, or a resident of the USA, Canada, or Mexico
Relative: foster parents and cousins are not considered to be relatives
Taxpayer Lives With the Individual for the Whole Year: this applies if the individual is not a relative (foster parents and cousins fall under this category)
**the last two can be interchangeable
