Question

Part I

Which of the following statements is incorrect?

a. For tax purposes, the marital status on the last day of the year always determines the marital status for the entire year

b. The taxpayer may be able to choose “Qualifying Widow(er) with Dependent Child” as the filing status if the spouse died within the past two years, he or she has a dependent child, and certain other conditions are met.

c. If more than one filing status applies, the taxpayer may choose the one that gives the lowest amount of tax due.

d. The “Single” filing status generally applies to anyone who is unmarried, divorced, or legally separated according to state law.

Part II

If married filing jointly, and both received unemployment during the year:

a. Report primary one year and the spouses the next.

b. Report primary on line 19 and spouses on line 21

c. Report spouse on line 19 and primary on line 21

d. Add primary amount to any unemployment compensation received by the spouse and report on line 19.

Part III

Cindy, age 63 who is single has a son Mark, age 43, who lived with her all year and she provided all of his support. No one else lived in the home. Mark does not work and he is not disabled. He has $3,900 of unemployment compensation and no other income.

a. Cindy can file as head of household because Mike is a qualifying person but she cannot claim Mark as a dependent

b. Cindy cannot claim Mark as a dependent and she cannot file as head of household.

c. Cindy can claim Mark as a dependent but she cannot file as head of household.

d. Cindy can claim Mark as a dependent and she can file as head of household.

Answer 1

Part I

Which of the following statements is incorrect?

d. The “Single” filing status generally applies to anyone who is unmarried, divorced, or legally separated according to state law.

Marital status for the whole year is determined by marital status on the last day of the year, if you were unmarried, divorced, or legally separated according to state law on year end not the "Single” filing status. The "Single” filing status is determined by that you were not married on the last day of the tax year, and you do not qualify to use any other filing status.

Part II

If married filing jointly, and both received unemployment during the year

d. Add primary amount to any unemployment compensation received by the spouse and report on line 19.

Whatever be the amount received for unemployment it should be reported on line 19 for both whether married filling jointly.

Part III

a. Cindy can file as head of household because Mike is a qualifying person but she cannot claim Mark as a dependent