REG 3A 121520

  1. In determining if a taxpayer qualifies for head-of-household filing status, the taxpayer is considered unmarried if the following requirements are met:

    The taxpayer filed a separate return.

    The taxpayer paid more than half the cost of keeping up the home for the tax year.

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    In determining if a taxpayer qualifies for head-of-household filing status, the taxpayer is considered unmarried if the following requirements are met:

    The taxpayer filed a separate return.

    The taxpayer paid more than half the cost of keeping up the home for the tax year.

    The taxpayer’s spouse did not live in the home during the last 6 months of the tax year.

    The home was, for more than half the year, the main home of the taxpayer’s child, stepchild, or adopted child, whom the taxpayer or the noncustodial parent can properly claim as a dependent.
  2. In determining if a taxpayer qualifies for head-of-household filing status, the taxpayer is considered unmarried if the following requirements are met:

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    The taxpayer’s spouse did not live in the home during the last 6 months of the tax year.

    The home was, for more than half the year, the main home of the taxpayer’s child, stepchild, or adopted child, whom the taxpayer or the noncustodial parent can properly claim as a dependent.
    In determining if a taxpayer qualifies for head-of-household filing status, the taxpayer is considered unmarried if the following requirements are met:

    The taxpayer filed a separate return.

    The taxpayer paid more than half the cost of keeping up the home for the tax year.

    The taxpayer’s spouse did not live in the home during the last 6 months of the tax year.

    The home was, for more than half the year, the main home of the taxpayer’s child, stepchild, or adopted child, whom the taxpayer or the noncustodial parent can properly claim as a dependent.
  3. Filing as a surviving spouse or qualifying widow(er) requires the individual’s spouse to have died during one of the previous ---------------------
    Filing as a surviving spouse or qualifying widow(er) requires the individual’s spouse to have died during one of the previous 2 tax years.
  4. The qualifying widow(er) or surviving spouse status is available for 2 years following the year of death of the spouse if all of the following conditions are satisfied:

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    The qualifying widow(er) or surviving spouse status is available for 2 years following the year of death of the spouse if all of the following conditions are satisfied:

    The taxpayer did not remarry during the tax year.

    The widow(er) qualified (with the deceased spouse) for married filing jointly return status for the tax year of the death of the spouse.

    The qualifying widow(er) maintains a household for the entire taxable year. Maintenance means the widow(er) furnishes more than 50% of the costs to maintain the household for the tax year. The household must be the principal place of abode of a qualifying dependent of the widow(er). The dependent must be a son or daughter, a stepson or stepdaughter, or an adopted child. This does not include a foster child. (This is an exception to the general dependent rules.)
  5. When the taxpayer does not qualify for any other filing status, he or she files as ------------.
    When the taxpayer does not qualify for any other filing status, he or she files as single.
  6. An individual must file as -------------- if (s)he neither is married nor qualifies for widow(er) or head of household status.
    An individual must file as single if (s)he neither is married nor qualifies for widow(er) or head of household status.
Author
Joens1313
ID
353971
Card Set
REG 3A 121520
Description
REG 3A 121520
Updated