M - 1 - Filling Requirements and Filing Status Flashcards
What are the requirements for a taxpayer to be classified as a qualifying surviving spouse?
The taxpayer’s spouse died in one of the two previous years and the taxpayer did not remarry in the current tax year
Taxpayer has a child who can be claimed as a dependent.
Child lived in the taxpayers home for all of the current tax year.
Taxpayer paid over half of the costs of keeping up a home for the child.
The taxpayer could have filed a joint return in the year the spouse died.
Where is QBI taken on the tax formula?
It is a deduction taken after AGI but separate from the standard and itemized deductions.
If the spouse dies in the current year, can the other spouse file married filling joint in the year the spouse passed?
Yes
To not file married filing joint/separate in the current year, what are some of the things that need to occur?
Have to be legally separated at year end, or lived apart for the last six months of the taxable year.
If you are head of household for a parent, are they required to live with you?
No, they can live in a separate home, the taxpayer just needs to cover 50% of their upkeep.
