Filing Status Flashcards
1
Q
Unmarried & no qualifying children
A
Single
2
Q
Unmarried with dependent you pay 1/2 expenses
A
Head of Household
3
Q
Deceased spouse, must have dependent child, can use 2 years following death
A
Qualifying Widow(er)
4
Q
Married as of 12/31
A
Married filing jointly
5
Q
Married & 1 spouse files separate
A
Married filing separately
6
Q
Resident Aliens
A
Green Card Test & Substantial Presence Test
7
Q
Green Card Test
A
lawful permanent resident of U.S.
8
Q
Substantial Presence Test
A
in U.S. at least 31 days in CY and 183 days in last 3 years
9
Q
Will file 1040-NR
A
Non-resident aliens, Green Card Test and Substantial Presence Test not met
10
Q
Dual Status Aliens
A
status changes from resident alien to non-resident alien or vice versa
