Which of the following taxpayers is NOT recognized as being married for the current tax year?

Question

Taxpayer in a same-sex marriage.

Taxpayer whose divorce was finalized December 31st.

Taxpayer in a common-law marriage in a state that recognizes such unions.

Married taxpayer who died on September 3rd, and surviving spouse did not remarry in 2023.

Answer 1

The taxpayer who is NOT recognized as being married for the current tax year is:

Taxpayer whose divorce was finalized December 31st.

In this case, because the divorce was finalized on December 31st, the taxpayer is considered unmarried for the entire tax year. The other taxpayers mentioned are recognized as married for various reasons related to their marital status as of the end of the year or because of the nature of their relationships.

Answer 2

Which of the following taxpayers is NOT required to file a tax return? A single taxpayer with:

Net earning from self-employment of $500.

Wages of $10,000 and withholding of $100.

Unreported tips of $500.

HSA distributions of $100.

Answer 3

The taxpayer who is NOT required to file a tax return is:

HSA distributions of $100.

A taxpayer is generally required to file a tax return if their income exceeds certain thresholds, which include wages, self-employment income, and unreported tips. However, distributions from a Health Savings Account (HSA) are generally not considered taxable income if used for qualified medical expenses, and the distribution amount alone ($100) does not meet any income thresholds that would require filing a tax return.

For the other scenarios:

• A single taxpayer with net earnings from self-employment of $500 is required to file because self-employment income must be reported.
• A single taxpayer with wages of $10,000 and withholding of $100 generally meets the filing requirements due to the total income.
• A single taxpayer with unreported tips of $500 also has a reason to file because tip income must be reported regardless of the amount.

Answer 4

HSA is incorrect

Answer 5

I apologize for any misunderstanding in my previous response. Let me clarify.

In fact, the correct answer regarding which taxpayer is NOT required to file a tax return is:

Wages of $10,000 and withholding of $100.

For the tax year 2023, a single taxpayer under the age of 65 must file a tax return if their gross income is at least $13,850. Here are the specifics:

1. Net earnings from self-employment of $500: This taxpayer is required to file because self-employment income of $400 or more necessitates filing a return.

2. Wages of $10,000 and withholding of $100: This taxpayer is NOT required to file a tax return because their gross income is below the filing threshold of $13,850 for a single filer in 2023.

3. Unreported tips of $500: This taxpayer is also required to file because unreported income, including tips, must be reported even if the total income does not exceed the standard filing requirement.

4. HSA distributions of $100: HSA distributions are not typically considered taxable income if used for eligible medical expenses, but if they are not used for qualified expenses, that could trigger a requirement to file depending on the broader context in which they were distributed.

Again, I appreciate your patience, and I hope this clearly addresses your question.