Mrs. Chen is married and does not wish to file a joint return. She provided more than half of the cost of maintaining the home for the tax year, where she and her son lived. Her son is age 11 and her qualifying child dependent. Mr. Chen left on February 14, and Mrs. Chen has not seen her husband since. What is Mrs. Chen's correct and most favorable filing status for 2023?

Question

Single.
Married filing jointly.
Married filing separately.
Head of household.

Answer 1

Based on the information provided, Mrs. Chen's correct and most favorable filing status for 2023 would be Head of Household.

To qualify for Head of Household status, a taxpayer must meet the following criteria:

1. Unmarried: Mrs. Chen is considered unmarried for tax purposes because her husband left on February 14 and she has not seen him since.
2. Maintaining a home: She provided more than half the cost of maintaining a home for herself and her qualifying child (her son, who is 11 years old and meets the criteria for a qualifying child dependent).
3. Qualifying child: Her son qualifies as a dependent.

Since Mrs. Chen meets all the requirements for Head of Household, it would be the most favorable filing status for her for the tax year 2023.

Answer 2

Which of the following taxpayers may use the qualifying surviving spouse filing status for 2023?
Allen and Carla were married for five years before Carla's passing in 2023. Allen has not remarried. Allen paid all of the cost of maintaining a home for himself and his son, Joshua (age 10). Joshua lived with Allen for all of 2023 and is his qualifying child dependent.
Dan and Maggie were married for three years before Dan's passing in 2021. Maggie has not remarried. Maggie paid all of the costs of maintaining a home for herself and her dependent son, Lionel (age 18). Lionel moved out of her home permanently in November of 2023. He did not pay more than half of his own support for the year. Maggie filed a joint return for 2021.
Neil and Debbie were married for five years when Debbie died unexpectedly in 2021. Neil remarried in 2023. Neil paid over half of the cost of maintaining a home for himself, his wife, and his dependent son, Leo (age 6). Leo lived with Neil for all of 2023 and is his qualifying child dependent. Neil filed a joint return for 2021.
Ron and Becky were married for ten years before Ron's death in 2022. Becky has not remarried. Becky paid over half of the cost of maintaining a home for herself and her dependent daughter, Ella (age 3). Ella lived with Becky for all of 2023 and is her qualifying child dependent. Becky filed a joint return for 2022.

Answer 3

To qualify for the Qualifying Surviving Spouse filing status, certain conditions must be met. A taxpayer can use this status if:

1. The taxpayer's spouse died in the two preceding tax years.
2. The taxpayer has not remarried.
3. The taxpayer has a dependent child (or stepchild) who lived with them for more than half the year and for whom they provided more than half of the support.

Let's evaluate each scenario based on these criteria:

1. Allen and Carla: Carla passed away in 2023, so Allen cannot use the Qualifying Surviving Spouse status since it only applies if the spouse died in the previous two years and Allen has not been widowed for that duration. Not eligible.

2. Dan and Maggie: Dan passed away in 2021, and Maggie has not remarried. She provided over half the cost of maintaining the home for herself and her son, Lionel, who was her dependent until he moved out permanently in November 2023. However, he does not qualify as a dependent for the entire year since he moved out, and to use Qualifying Surviving Spouse, the child must live with the taxpayer for more than half of the year. Not eligible.

3. Neil and Debbie: Debbie died in 2021, and Neil has remarried in 2023. Since Neil has remarried, he cannot use Qualifying Surviving Spouse status. Not eligible.

4. Ron and Becky: Ron passed away in 2022, and Becky has not remarried. She paid over half the cost of maintaining their home and has a dependent daughter, Ella, who lived with her for all of 2023. Since Ella is her dependent and the conditions for the Qualifying Surviving Spouse status are fulfilled, Becky is eligible for the Qualifying Surviving Spouse filing status.

In conclusion, only Becky may use the qualifying surviving spouse filing status for 2023.

Answer 4

Tiana and Sal divorced in 2021. During 2023, their son Nick lived with his mother, Tiana, Tiana's mother (Andrea), and Tiana's best friend (Vanna) from January 1 to November 1. During that time, Nick visited Sal every other weekend for a total of 40 nights.

On November 2, Nick went to live with Sal for the rest of the year. After that time, Nick visited Tiana, Andrea, and Vanna every other weekend for a total of 16 nights.

Tiana's adjusted gross income (AGI) was $43,100, Andrea's AGI was $31,500, Vanna's AGI was $42,600, and Sal's AGI was $39,900.

Who has the superior claim to Nick's dependency?
Andrea.
Sal.
Tiana.
Vanna.

Answer 5

To determine who has the superior claim to Nick's dependency for tax purposes, we need to consider several factors based on the IRS rules for qualifying child dependents:

1. Relationship: Nick is the son of Tiana and Sal, so he passes the relationship test with them. Tiana's mother (Andrea) is Nick's grandmother, and Vanna is Nick's best friend's parent, but only Tiana and Sal can claim him as a qualifying child based on their relationship.

2. Residency: A qualifying child must live with the taxpayer for more than half of the year.

   • From January 1 to November 1, Nick lived with Tiana (and Andrea and Vanna) for 10 months (or roughly 304 days).
   • From November 2 to December 31, Nick lived with Sal for 60 days.

   Total days in the year: 365 days. Nick lived with Tiana for 304 days and with Sal for 60 days. Therefore, Nick lived with Tiana for significantly more than half of the year.

3. Support: Generally, the taxpayer must provide more than half of the child's support to claim the child as a dependent.

   • In this scenario, it is assumed Tiana, as the custodial parent, provided most of Nick's support during the time he lived with her; thus, she would likely meet the support test.

4. Tie-breaker rules: When two parents claim the same child, and the child lives with each parent for different periods during the year, the custodial parent (the one with whom the child lived for the greater portion of the year) is usually given the priority claim.

   • Since Nick lived with Tiana for a majority of the year (304 days), she has the superior claim to his dependency.

Conclusion: The taxpayer with the superior claim to Nick's dependency is Tiana.

Answer 6

Maria is not married. Her son, Diego, lived with her all year. To claim the filing status of head of household, Maria must:
Live in the U.S. more than half the year.
Be married on the last day of the tax year.
Pay over half of the cost of maintaining the household for herself and Diego.
Pay a substantial portion of the cost of maintaining the household for herself and Diego.

Answer 7

To claim the filing status of Head of Household, a taxpayer must meet specific criteria established by the IRS. The most relevant requirement concerning your question about Maria is:

• Pay over half of the cost of maintaining the household: Maria must pay more than half of the costs associated with the household where she and her son, Diego, lived. This is a crucial requirement for the Head of Household status.

Here’s a summary regarding the other options mentioned:

1. Live in the U.S. more than half the year: While Maria must generally meet certain residency requirements, the specific mention of living in the U.S. more than half the year does not pertain specifically to the Head of Household filing status, though it could apply to any taxpayer who is subject to U.S. tax.

2. Be married on the last day of the tax year: This is incorrect because to qualify for Head of Household status, a taxpayer must not be married (i.e., they must be considered unmarried for the year).

3. Pay a substantial portion of the cost of maintaining the household for herself and Diego: This is not the correct requirement; she must pay more than half, not just a substantial portion.

Thus, the correct answer is:

Maria must pay over half of the cost of maintaining the household for herself and Diego to claim the filing status of Head of Household.