EA Practice Test 2

To qualify for Head of Household status, Gerald must have Kyle live in his home for more than half the year. This means that Kyle must reside with Gerald for more than 183 days out of the year. This requirement ensures that the taxpayer is providing a significant portion of the financial support for the household and is responsible for the care and well-being of a dependent.

Carol and Raul can use the filing status of Married Filing Jointly or Married Filing Separately because they are still legally married and have not filed for divorce or legal separation.

To qualify as Head of Household, the person must be either the taxpayer's dependent or the taxpayer's qualifying child. This means that the person must meet certain criteria such as living with the taxpayer for more than half the year, being related to the taxpayer, and being financially supported by the taxpayer. The person must also meet the requirements to be considered a dependent or a qualifying child according to the tax laws.

The correct answer is that the taxpayer's dependent parent does not have to live with the taxpayer in order to qualify for Head of Household. This means that even if the dependent parent does not live with the taxpayer, the taxpayer can still claim the Head of Household filing status as long as they meet the other requirements such as being unmarried on the first day of the year and paying more than half of the cost of keeping up the house for the entire year.

Kathy can use the filing status of "Single" because she is divorced and has no children. The fact that she lived with her unemployed roommate and paid more than half of the apartment expenses does not affect her filing status. The filing status of "Head of Household" is typically used by individuals who are unmarried and have dependents. "Married Filing Separately" is used by individuals who are married but choose to file their taxes separately. "Qualifying Widow(er)" is used by individuals who are widowed and meet certain criteria.

Mary and Troy must both file separate returns. This is because if one spouse wants to file a joint return, both spouses must agree to file jointly. In this case, Troy refuses to file with Mary and instead files a separate return, so they cannot file a joint return. Therefore, they must file separate returns.

To qualify as Head of Household, a taxpayer must meet certain criteria, including providing more than half of the financial support for a qualifying person who lived with them for more than half of the year. In this scenario, Sebastian lived with Alexandra from March through July, which is less than half of the year. Therefore, Alexandra cannot claim Head of Household filing status for 2010.

Since Lisa's husband Harry died in 2008 and she has not remarried, she can use the filing status of "Qualifying Widow with Dependent Child" for her 2010 tax return. This filing status is available for two years after the death of a spouse if the taxpayer has a dependent child and meets certain other requirements.

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In order to file as Head of Household, Debbie must meet certain requirements. One of these requirements is that the qualifying child must have lived with her for more than half of the tax year. Since the child only lived with Debbie beginning in mid-July, this would prevent her from filing as Head of Household. The other statements do not affect Debbie's eligibility to file as Head of Household.

Dwight and Angela can amend their separate tax returns to Married Filing Jointly in order to claim the Earned Income Credit. Since Dwight is cleared of all wrongdoing and the investigation is over, there is no prohibition for him to change his filing status. By filing jointly, they can claim the credit together. Angela is also able to file jointly with Dwight even after she has already filed a separate tax return.

Victor qualifies for the Head of Household filing status because he meets the requirements. He is considered unmarried because he has been legally separated from his wife since February 1, 2010, and their divorce is not yet final. He also has a qualifying dependent, as he provides all of the support for the minor child living with him. This filing status generally provides more favorable tax rates and a higher standard deduction compared to filing as Single or Married Filing Separately. It is not possible for Victor to qualify as a Qualifying Widower with a Dependent Child since he is not widowed.

The best filing status for Dana in 2010 would be Married Filing Jointly. This is because she was married at the time of her husband's death, and she has a dependent son. The Married Filing Jointly status allows her to take advantage of certain tax benefits and potentially lower her overall tax liability.

The correct answer is Qualifying Widow(er) with Dependent Child. This filing status is available to individuals who are widowed and have a dependent child. It allows them to use the more favorable tax rates and deductions that are typically associated with the Married Filing Jointly status. This can result in lower tax amounts compared to other filing statuses such as Married Filing Separately, Head of Household, or Single.

A taxpayer may qualify for Head of Household filing status if they have a qualifying dependent relative who meets certain criteria. One of the criteria is that the dependent relative must be a parent, step-parent, or foster parent. In this case, the father is a qualifying dependent relative because he is the taxpayer's parent. It does not matter that he lives in his own home and not with the taxpayer.

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Sean may file as Head of Household because he is unmarried and provides more than half of the support for his mother, who lived in an assisted living facility. Additionally, he can claim his mother as a dependent on his tax return since she had no income and he provided her support. This allows Sean to take advantage of the benefits and deductions associated with being Head of Household and claiming a dependent.

A taxpayer may amend a joint tax return from "Married Filing Jointly" to "Married Filing Separately" after the filing deadline.

The question asks for information that is NOT needed to determine if a widowed taxpayer can use the Qualifying Widow(er) with Dependent Child status. The other three options - the year the spouse died, whether the taxpayer furnished more than half the cost for keeping up the main home of a qualified child, and whether the taxpayer remarried before the end of the tax year - are all factors that need to be considered in determining the eligibility for this status. However, whether the taxpayer filed a joint return for the year the spouse died is not relevant to determining the eligibility for the Qualifying Widow(er) with Dependent Child status.

Neither Jane nor Todd may claim Head of Household filing status because they are not married and do not meet the requirements for this filing status. To qualify for Head of Household, a taxpayer must be unmarried or considered unmarried on the last day of the year, pay more than half the cost of keeping up a home for themselves and a qualifying person, and have a qualifying person live with them for more than half the year. In this scenario, Jane and Todd are not married, but they do not meet the other requirements for Head of Household filing status as they do not live together and Todd does not provide support for Jane or Amanda.

When a marriage is annulled, it is treated as if it never happened. Therefore, Regina's filing status for all open years affected by the annulment should be changed to single. She is required to file amended returns to correct her filing status for those years.