R1 - M1 - Filing Requirements and Filing Status Flashcards
Mark (fraternity brother) qualifies as a dependent of Dave and Mary. He does live with Dave and Mary, and they do support him. Because he has no income, there is nothing that disqualifies him as a “qualifying relative” under SUPORT. Note that even a non-relative can be a “qualifying relative” if the non-relative lives with the taxpayer the whole year.
Xavier is unmarried and provided most of the support for his 25 year-old girlfriend, who lived in Xavier’s home for the entire year. Xavier’s girlfriend did not have any taxable income in the current year.
What type of filing status would Xavier be able to file under?
Row 16: Single
Xavier is unmarried and maintains a home for his girlfriend where she lived as her principal residence for the entire year. However, his girlfriend is not a qualifying child, parent, or relative, so he does not qualify for head-of-household filing status. Xavier’s filing status for the current year is single.
Sam notes: To be Head of Household you have to have a dependent relative. A girlfriend does not qualify as a relative even if she lived the entire year with you.
