M1-Filing Requirements, Filing Status, and Exemptions

Question 1

Qualifying widow(er) with dependent child

Answer 1

A qualifying widow(er) is a taxpayer who may use the joint return standard deduction and rates (but not the exemption for the deceased spouse) for each of two taxable years following the year of death of his or her spouse, unless he or she remarries.

The surviving spouse must maintain a household that, for the entire taxable year was the principal place of abode of a son, stepson, daughter, or stepdaughter (whether by blood or adoption). The surviving spouse must also be entitled to a dependency exemption for such individual.

Question 2

In order to file a joint return, the parties must be married at the end of the year. However, if the parties are married but LEGALLY SEPARATED under the laws of the state in which they reside, they cannot file a joint return. (true or false)

Answer 2

True

They would file either under the single or head of household filing status.

Taxpayers who are married but lived apart during the year are allowed to file a joint return for the year. The fact that they did not live together during the year has no bearing on the issue.

Question 3

For the first subsequent tax year (and all other subsequent tax years) after the death of a spouse with no dependent children, filing status is what?

Answer 3

single

Question 4

The joint return rates apply for two years following the death of a spouse, if the surviving spouse does not remarry and maintains a household for a dependent child. (true or false)

Answer 4

true

There is nothing in this question that says whether or not the surviving spouse maintains a household for a dependent child. However, since the question is asking about the current year, the surviving spouse is considered to be married (and thus able to file as married filing jointly) for the entire current year even if the spouse dies earlier in the year (in this case in august).

Question 5

The requirements that enable a taxpayer to be classified as a “qualifying widow(er)” are:

Answer 5

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

Question 6

If a married individual files a separate return, a personal exemption may be claimed for his or her spouse if the spouse has no gross income and is not claimed as a dependent of another taxpayer. (true or false)

Answer 6

true

Question 7

A taxpayer will be entitled to a full dependency exemption for anyone whom a taxpayer “CARES” for, or whom they “SUPORT”, even if the dependent was born during the year; or died during the year.

Answer 7

(Pass Key)

Qualifying Child (CARES)
C     Close relative
A     Age Limit
R     Residency and filing requirements
E     Eliminate gross income test (but exemption is required)
S     Support test changes

Qualifying Relative (SUPORT)
S Support test (greater than 50%)
U Under exemption amount of (taxable) gross income
P Precludes dependent filing a joint return
O Only citizens of the US or residents of the US, mexico or canada
R Relative
T Taxpayer lives with the individual (if non-relative) for the whole year

Question 8

A taxpayer will be able to claim their deceased spouse as a personal exemption on the joint return in the year of death. (true or false)

Answer 8

true