Individual Taxation - Filing Status Flashcards
Who qualifies for a “Single” filing status and how is it determined?
If you are:
a. Single on December 31st; or
b. Legally separated on December 31st; or
c. If you don’t qualify for one of the other filing classes
Who qualifies for a “Joint Return” filing status?
a. Married parties on December 31st; or
b. Parties living together in a recognized common law marriage
c. Married parties and living apart (but not legally separated or divorced)
d. One spouse dies during the year
What are the requirements for filing as a “Qualifying Widow(er) with Dependent Child?”
a. May use the joint tax return standard for each of the two years following the year of death of the spouse
b. May not use the exemption for the deceased spouse after the initial death year
c. Surviving spouse maintains a principle home for a dependent child for the whole taxable year (must qualify for a dependency exemption)
Who qualifies for a “Head of Household” filing status?
a. Not married, is legally separated or is married and has lived apart from their spouse for the last 6 months of the year
b. Not a qualifying widow(er)
c. Not a nonresident alien
d. Maintains a principle household for more than half of the year
What qualifications are used to determine a principle household for “Head of Household” filing status?
Principle residence for more than half of a year for:
a. Dependent child
b. Father or mother (do not have to live there - ie, Nursing Home)
c. Dependent Relatives (must live there)
