Filling Requirements and Fling Status - R1-M1

Question 1

if you get married 12/31 at 10pm, whats filing status?
And what if you get divorced?

Answer 1

1. MFJ or MFS
2. must be married at year end so no - S or HoH

Question 2

Qualifying surviving spouse Requirements?

Answer 2

• spouse died in one of the two previous years and the taxpayer did not remarry in the current tax year;
• has a child who can be claimed as a dependent;
• This child lived in the taxpayer’s home for all of the current tax year;
• taxpayer paid over half the cost of keeping up a home for the child; and
• taxpayer could have filed a joint return in the year the spouse died.

Question 3

married year 1, Spouse died in year two and has dependents in year 3? what are filing status for Year 1 - year 5

Answer 3

1. MFJ
2. MFJ
3. Qualifying surviving spouse
4. Qualifying surviving spouse
5. HOH

Question 4

In Year 4, after three children have grown and moved out of the house, person(unmarried) moved her mother, into an assisted living facility for which person pays 75% of the cost. person had not previously lived with mother, and mother paid for her own living expenses while she lived in her own home. What filing status should person use for Year 4, assuming mother moved into the assisted living facility on January 1, Year 4?

Answer 4

HoH - because she maintained more than half of the upkeep on mother principal residence for the entire taxable year (note that person is not required to live with mother to qualify for head of household status).

Question 5

Student qualifying dependent requirements

Answer 5

A full-time student under age 24 who does not provide more than half of his or her own support is a qualifying dependent child.