Question

In: Accounting

Regarding head of household filing status, comment on the following :a.A taxpayer qualifies even though he...

Regarding head of household filing status, comment on the following

:a.A taxpayer qualifies even though he maintains a household which he and the dependent do not share.

b.A taxpayer does not qualify even though the person sharing the household is a dependent.

c.The usual eventual filing status of a surviving spouse

Solutions

Expert Solution

The head of household status can be claimed if:

  • he/she is unmarried, or are considered unmarried, by year-end,
  • he/she paid more than ½ of the expenses for maintaining a household,
  • he/she provided more than 50% support for a child, parent, or other qualifying relative, and who, except for a parent, lived with you for more than ½ year, and
  • he/she is a United States citizen or resident for the entire year.

a. The household can qualify, if the dependent is his parent who is not living with him. Parents donot need to live together to become dependent.

b. The household does not qualify, if he is keeping a dependent with him but that dependant is a friend. Friends are not qualifing relatives thus fails the dependent test .

c. When the spouse passes away the surviving spouse can file return jointly for two-years, once surviving spouse period terminates, the taxpayer usually will qualify for head of household filing status.


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