UPDATE!!!!2025/2026|GUARANTEED PASS|GRADED
What does a taxpayers filing status determine? - ANSWER It determines the rate at
which their income is taxed as well as:
Filing requirements
Standard deduction used
Eligibility for certain credits
correct tax
What are the 5 filing statuses? - ANSWER 1. Single
2. Married filing jointly
3. Married filing separately
4. Head of household
5. Qualifying widow/surviving spouse
What are the requirements to file as single? - ANSWER Never been married
Divorced or Legally Separated under state law.
Were widowed before January 1 of that year and do not have qualify child(ren)
Not qualified for any other filing status (Head of Household)
What are the requirements to file as head of household? - ANSWER Provided more
than half the cost of keeping up the home
1
, Is unmarried or considered becoming unmarried and has a qualifying person who lived with
them
What are the requirements to file as Qualifying surviving spouse? - ANSWER If your
spouse passed away during the current tax year and you have not remarried.
if their spouse files separately, then both spouses have to file separately. -
ANSWER True
Filing separately has tax rates similar to single tax rates. - ANSWER True
Filing separately includes credit and deduction limitations, and some income can be taxed at
higher levels, such as social security. The majority of filers choose to file joint returns. -
ANSWER True
Ray is a divorced, single parent who has full custody of his eight-year-old son. He receives
alimony payments of $1600 per month. Based on this information, what is Ray's filing
status? - ANSWER Head of household
Dan lost his spouse, Pat, to a terminal illness last year. Dan and Pat have a ten year old
daughter that is their dependent. Dan was qualified to file a married filing jointly return last
year. Is Dan a qualified surviving spouse? - ANSWER Yes
Marc is married and lives with his spouse and 3 children. Can Marc file as a head of
household? - ANSWER No because he is married and lives with three children
How many different tax residency statuses are there for non-US citizens? -
ANSWER Three
What are the three different tax residency statuses for non-US citizens? - ANSWER 1.
Resident Aliens
2
What does a taxpayers filing status determine? - ANSWER It determines the rate at
which their income is taxed as well as:
Filing requirements
Standard deduction used
Eligibility for certain credits
correct tax
What are the 5 filing statuses? - ANSWER 1. Single
2. Married filing jointly
3. Married filing separately
4. Head of household
5. Qualifying widow/surviving spouse
What are the requirements to file as single? - ANSWER Never been married
Divorced or Legally Separated under state law.
Were widowed before January 1 of that year and do not have qualify child(ren)
Not qualified for any other filing status (Head of Household)
What are the requirements to file as head of household? - ANSWER Provided more
than half the cost of keeping up the home
1
, Is unmarried or considered becoming unmarried and has a qualifying person who lived with
them
What are the requirements to file as Qualifying surviving spouse? - ANSWER If your
spouse passed away during the current tax year and you have not remarried.
if their spouse files separately, then both spouses have to file separately. -
ANSWER True
Filing separately has tax rates similar to single tax rates. - ANSWER True
Filing separately includes credit and deduction limitations, and some income can be taxed at
higher levels, such as social security. The majority of filers choose to file joint returns. -
ANSWER True
Ray is a divorced, single parent who has full custody of his eight-year-old son. He receives
alimony payments of $1600 per month. Based on this information, what is Ray's filing
status? - ANSWER Head of household
Dan lost his spouse, Pat, to a terminal illness last year. Dan and Pat have a ten year old
daughter that is their dependent. Dan was qualified to file a married filing jointly return last
year. Is Dan a qualified surviving spouse? - ANSWER Yes
Marc is married and lives with his spouse and 3 children. Can Marc file as a head of
household? - ANSWER No because he is married and lives with three children
How many different tax residency statuses are there for non-US citizens? -
ANSWER Three
What are the three different tax residency statuses for non-US citizens? - ANSWER 1.
Resident Aliens
2
