If a taxpayer is married, they can claim their spouse as their dependent if their spouse:
You cannot claim your spouse as a dependent
A taxpayer could choose to file MFJ in 2022 if their spouse died:
Anytime in 2022
Who of the following cannot use the single filing status?
A taxpayer and their spouse who lived apart all year
If a taxpayer files MFS, all the following are true except:
They cannot use the tax tables to determine their tax
For purposes of qualifying for head of household, the cost of keeping up a home includes all the
following amounts except:
Medical treatment
Which of the following generally has the lowest tax rates at a given amount of taxable income?
MFJ and QSS
Which of the following relatives do not have to live with the taxpayer to be considered a
qualifying person for head of household filing status?
Mother
Roger, who is divorced, maintained a home for himself and his daughter (age 6). Roger does not
claim his daughter as a dependent because their divorce decree gives his former wife the right to
claim the child. What is Roger’s best filing status?
HOH
Maggie’s husband died in 2021 and she hasn’t remarried. They had no children and Maggie has
no other dependents. What filing status should Maggie use in 2022?
Single
Taxpayer, Jane, has 3 young children (under 14) and her spouse died in 2022. What is Jane’s
filing status for 2022?
MFJ
