Unit 2: Determining Filing Status and Residency Flashcards
MFJ Status
Married and live together as of December 31 and:
Live together as husband and wife, or as a legally married same-sex couple
live together in a common law marriage
live apart but are not legally separated or divorced, or
separated under an interlocutory divorce degree
Rules to file joint returns for nonresident aliens
Both spouses must agree to be taxed on worldwide income
MFSStatus
Married taxpayers who choose to file separate returns or not agree to file a joint return
Rules for changing from MFJ to MFS
you cannot change the status after the due date
Rules for changing from MFS to MFJ
File an amended return within 3 years from the due date
HOH status
must be:
single, divorced, legally separated, or “considered unmarried”
pay more than half the cost of keeping up a home
have a qualifying person living for more than half the year except for temporary absences and dependent parents
What does it mean to be “considered unmarried”?
you must have:
filed a separate return from the other spouse
pay more than half the cost of keeping up a home and maintain the home as the main residence of a qualifying child, stepchild, or foster child, for more than half the year
be able to claim a child exemption (with exception for divorced parents)
What are the special rules for NR alien spouses regarding HOH status?
You may apply as head of household if you’re married to a NR alien even if you lived together throughout the year.
you must treat the spouse as a resident, and you must have a qualifying child or other qualifying dependent
Rules for qualifying widower
in the year of the spouse’s death, you can still file a joint return if you don’t remarry during the year
you can use the qualifying widower status for each of the two years after the spouse’s death if you have a qualifying dependent and if you do not remarry;
Eligibility to file as Qualifying Widower
not have remarried before the end of the year
have been eligible to file joint returns for the year the spouse died
have a qualifying child for the year (except foster child)
furnished over half the cost of the child’s home for the entire year
What are the filing rules for annulled marriages?
file amended returns for the years affected by the annulment not closed by the statute of limitations
What are two tax residency tests?
- green card test
2. substantial presence test
What is the green card test?
you must be a lawful permanent resident anytime during the tax year and issued an alien registration card
What is the substantial presence test?
you must be physically present for at least 31 days during the current tax year and 183 days during the 3-year period, which includes the current year and the two years immediately preceding the current year
How is the 183-day requirement calculated for the substantial presence test?
all the days present in the CY is counted along with 1/3 of the days present in the previous year, and 1/6 of the days present in the second year before the current year
