Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Status Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Carol and Roger were married three years ago and have no children. Although they lived apart during the entire tax year, they are neither divorced nor legally separated. Can Carol and Roger use either of the married filing statuses?
  2. Martin and Rita got divorced in December, and neither has remarried. Even though Martin supported Rita all year, is he still required to file as Single?
  3. Kathy, divorced with no children, lived with her unemployed roommate, Sandra, for the entire year. Kathy had to pay more than half of the cost of keeping up their apartment. Can Kathy use the Head of Household filing status?
  4. Laura has always filed a joint return with her spouse, who died in September of the tax year. Laura, who did not remarry, provides all the support for her two dependent children, ages 7 and 9. Should Laura file as a Qualifying Surviving Spouse?
Publication 4012, Who Is a Qualifying Person Qualifying You To File as Head of Household?

Publication 4012, Who Is a Qualifying Person Qualifying You To File as Head of Household?