Question

Which of the following taxpayers may file as a head of household? Frank provides all the support for his mother, Betty, who lives by herself in an apartment in Fort Meyers. Frank pays the living expenses of his mother and properly claims his mother as a dependent. Sheila provides over one-half the support for her 18-year old younger brother, Mark. Mark earned $5,000 working at a fast food restaurant and is saving his money to attend college in the future. Mark lives in Sheila’s home. Jeff’s wife left him late in December two years ago. No legal action was taken and Jeff has not heard from her since she left. Jeff supported his 6-year-old son, who lived with him throughout the current tax year.

Answer 1

A) Frank can file Income Tax Return as a head of household if living period his mother, Betty with Frank above 6 Month in current tax year because mother and Betty is a qualifying dependent. (Frank considered unmarried because not talking about his wife)

B) Sheila can file Income Tax Return as a head of household if her brother marks living period with above 6 month in current tax period and second condition for qualifying bearing house cost 50% or above fulfil by Sheila.

C) Jeff can file Income Tax Return as a head of household because

1.Jeff wife not live with him in current tax year so that Jeff considered unmarried.

2.Jeff’s 6 year old son live with him and all living cost bearing by Jeff.

Notes: The main three conditions fulfil compulsory for file Income Tax Return as a head of house hold.

1. Unmarried or considered unmarried
2. Bearing house cost 50% or more
3. Qualifying Child or depended which live with her/him more than six month.