R1: Filing Requirements and Filing Status Flashcards
Criteria for filing as single
- Unmarried or legally separated from spouse
- Does not qualify for another tax status
Criteria for married filing jointly
- Married and living together as spouses
- Living together under common law marriage
- Married and living apart but not legally separated
- Have the same tax year
Criteria for married filing separate
One or both spouses wishes to file separately
Criteria for filing head of household
- Single, legally separated, married, and lived away from a spouse more than 6 months (abandoned spouse)
- Not a qualifying widower
- Not a nonresident alien
- Maintained more than half the cost of a home for a qualifying child or a qualifying relative (elderly parent does not have to live in the home with taxpayer)
Criteria for qualifying widower
- Unmarried at the end of the tax year
- Maintains a household for the whole year for a child who is a dependent
- QW status is for two years
What status does a widower file the year in which the spouse dies?
Married filing jointly
What type of deduction is the QBI deduction?
It goes before credits, it is not an itemized deduction
Filing status for a widow with a child after 2 years
Head of household
Qualifying child rules (CARES)
C lose relative
A ge limit (19 or 24 and college student)
R esidency and filing: must live in the home for 6 months, cannot file a MFJ return
E liminate gross income test
S upport test - at least 10%
Qualifying relative rules (SUPORT)
S upport test (50% or more)
U nder 4,300 gross income
P recludes dependent from filing joint return
O nly citizens
R elative test OR
T axpayer lives with individual for entire year (can be friend)
Requirements for multiple support agreements
- 2 or more people together provide more than 50% support
- Not one contributes more than 50%
- At least 10%
- Must meet other dependency tests
- Form 2120
Married filing jointly, different accounting methods
Allowed
