Chapter 2: Filing Status Scenarios
The Case Studies and Scenarios section provides practical, real-life examples to help tax preparers apply their knowledge of filing status, dependents, and credits. Each scenario explores different tax situations, such as divorce, dependents, self-employment, and government support, giving tax preparers a hands-on approach to resolving common client issues and optimizing tax outcomes.
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1.
John is 27 years old, unmarried, and has no children or dependents. He lives on his own and pays all his household expenses. What is John’s filing status?
2.
Sarah and Mike got married on December 1st of the tax year. They both have full-time jobs, no dependents, and share household expenses. What is their most appropriate filing status?
3.
Lisa got divorced in June of the tax year. She has full custody of her 8-year-old son, lives with him, and pays more than half of the household expenses. What is her correct filing status?
4.
Carlos’ wife passed away last year. He is raising their 10-year-old daughter on his own, and he pays all the household expenses. What is Carlos’ filing status for this tax year?
5.
Maria and Alex are still legally married but separated. They have no children or dependents and live in separate homes. Maria paid all her household expenses for the year. What is her most appropriate filing status?
6.
Tracy is unmarried and has one child who lives with her. She earns $15,000 a year and receives $20,000 in government assistance for rent, food, and medical expenses. Tracy pays less than half of the household support. What is her correct filing status?
7.
Aisha and David are married, and they both work. David has significant medical expenses, which they want to deduct from their taxable income. They believe they would benefit from filing separately due to David’s high medical costs. What filing status should they choose?
8.
Erin is not married, but she has been living with her partner, Jordan, for three years. They share a household and jointly care for their 6-year-old child. Erin paid 70% of the household expenses this year. What is Erin’s correct filing status?
9.
Mark and Laura are divorced and share custody of their 12-year-old son. However, Laura provides the primary residence and covers most of the expenses for their child. Mark contributed less than half of the support for the child. What is Mark’s correct filing status?
10.
Jessica is married to Tom, and they live together with Jessica’s two children from a previous marriage. Tom supports the family and pays more than half of the household expenses. The children live with them year-round. What is Tom’s correct filing status?
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