#16 Filing Status Flashcards
(9 cards)
When is a legally separated taxpayer considered unmarried for tax filing purposes?
A taxpayer is considered unmarried for the entire year if they are legally separated under a divorce or separate maintenance decree by December 31.
- If they have no dependents, they must file as Single.
- Filing status is always based on marital status as of the last day of the tax year.
What is the most advantageous filing status for a taxpayer whose spouse died four years ago, who has not remarried, and who provides full support for a dependent child?
Head of Household (HOH) is the most advantageous filing status in this case.
To qualify:
1) The taxpayer must be unmarried as of the end of the tax year.
2) The taxpayer must have a qualifying child or dependent.
3) The taxpayer must pay more than 50% of the cost of maintaining the household.
Key Rules:
- Qualifying Surviving Spouse status only applies for the first two years after the death of a spouse.
- After that period, if the taxpayer is still unmarried and supporting a dependent child, HOH is typically the most favorable filing status available.
If a taxpayer’s spouse died during the preceding year, the taxpayer has not remarried, and maintains a home for a dependent child, what is the most advantageous filing status for that year?
Qualifying Widow(er) with Dependent Child is the most advantageous filing status in this situation.
To qualify as a Qualifying Widow(er), the taxpayer must:
1) Have been eligible to file jointly with the deceased spouse in the year of death
2) Be unmarried as of the end of the current tax year
3) Have a dependent child who lived with the taxpayer for the entire year
4) Have paid more than half the cost of maintaining the household
Key Rules:
- This status is available for up to 2 years after the year of death.
- It offers the same standard deduction and tax rates as Married Filing Jointly.
Order of most to least advantageous statuses (for unmarried taxpayers):
1) Qualifying widow(er)
2) Head of household
3) Single
What are the basic requirements to qualify for Head of Household (HOH) filing status?
To qualify for HOH, a taxpayer must:
1) Be unmarried on the last day of the tax year
2) Have a qualifying person (child or relative)
3) Pay over 50% of household costs
4) Qualifying person must live with taxpayer over half the year (except parents)
Qualifying Child:
- Under 19 (or 24 if full-time student) or permanently disabled
- Lived with taxpayer >50% of the year
- Did not provide over half their own support
- If married, must file jointly only to claim a refund
Qualifying Relative:
- Gross income must be below $4,700 (2023 limit)
- Related to taxpayer
- Taxpayer provides >50% support
- Lived with taxpayer >50% of year (unless parent)
Common errors:
- Living with taxpayer for only 5 months = disqualified
- Earning over $4,700 = disqualified as qualifying relative
- Parents can qualify without living in the same home
Tax advantage order (unmarried):
1) Qualifying Widow(er)
2) Head of Household
3) Single
If a taxpayer’s spouse dies during the current year, what is the correct filing status for that year (assuming they don’t remarry)?
Married Filing Jointly (MFJ) — The taxpayer is considered married for the entire year if their spouse dies during the year and they do not remarry.
Key Rules:
1) MFJ is allowed in the year of death if the taxpayer didn’t remarry.
2) Qualifying Widow(er) status begins the two years after the year of death (requires dependent child).
3) Head of Household requires the taxpayer to be unmarried and supporting a qualifying dependent for >50% of the year.
4) Single does not apply if the taxpayer is considered married at year-end.
What’s the difference between Qualifying Widow(er) and Head of Household filing statuses?
Qualifying Widow(er) (QW):
- Available for 2 years AFTER the year a spouse dies
- Not used in year of death (use Married Filing Jointly that year)
- Must be unmarried
- Must have a dependent child living with taxpayer all year
- Must pay >50% of household costs
- Gets same tax rates and standard deduction as MFJ
Head of Household (HOH):
- Available any year taxpayer is unmarried
- Must have a qualifying dependent (child or certain relatives)
- Dependent must live with taxpayer more than half the year (unless it’s a parent)
- Must pay >50% of household costs
- Gets better rates than Single, but not as good as QW
Timing Example:
- 2023: Spouse dies → File MFJ
- 2024 & 2025: May file as QW (if all other conditions met)
- 2026 onward: Must use HOH (if eligible) or Single
Key Tip:
QW = temporary benefit for surviving spouses with dependent children (2-year limit)
HOH = ongoing benefit for unmarried taxpayers with dependents
What are the requirements to qualify as a Qualifying Surviving Spouse (QSS)?
To qualify, the taxpayer must:
1) Have been eligible to file jointly in the year of death
2) Be unmarried (cannot remarry)
3) Have a dependent child who lived with them all year
4) Have paid more than 50% of the home’s total upkeep for the year
Common trap:
- “6 months” of support or residence is not enough — must be entire year for the child and more than 50% of total household cost
If a taxpayer’s spouse died last year and they did not remarry or have a dependent, what is their correct filing status this year?
Single — This is the only filing status available for an unmarried taxpayer without a dependent.
Key Points:
- A surviving spouse is considered unmarried starting the year after the death.
- To file as Qualifying Widow(er) or Head of Household, the taxpayer must have a dependent.
- Since the taxpayer lived alone with no dependents, only the Single status applies.
What expenses count toward “maintaining a household” for HOH status?
Only [b]paid household costs[/b] count — not unpaid personal services.
[b]Counted:[/b]
- Rent, mortgage, property tax
- Utilities, repairs, insurance
- Food consumed in the home
[b]Not counted:[/b]
- Value of unpaid services (e.g., cleaning, childcare, cooking)
[b]Key Rule:[/b]
Taxpayer must [b]pay over 50% of total household expenses[/b] — effort alone doesn’t qualify.
