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Chapter1: Navigating Filing Status

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Navigating Filing Status is a concise guide for tax preparers to help clients select the correct filing status. It covers the five main statuses—Single, Married Jointly, Married Separately, Head of Household, and Qualifying Widow(er)—and explains how each impacts deductions, credits, and tax liability.

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1. What is the key factor in determining your filing status?
Your age Your marital status on the last day of the tax year Your total income The number of dependents you have
2. Which of the following is NOT a requirement to qualify as Head of Household?
You must be unmarried or considered unmarried on the last day of the tax year You must provide more than half of the household's support You must have a qualifying child or dependent You must earn less than $50,000 annually
3. Which filing status provides the highest standard deduction for 2024?
Single Married Filing Separately Head of Household Qualifying Widow(er)
4. If a taxpayer is divorced and has a child who lives with them, and they pay more than half of the household expenses, what is their most likely filing status?
Single Head of Household Married Filing Jointly Married Filing Separately
5. At what AGI level does the Earned Income Tax Credit (EITC) begin to phase out for a Head of Household filer with one qualifying child in 2024?
$39,000 $45,000 $59,478 $70,000
6. A taxpayer receives $25,000 in government assistance and has an income of $18,000. Which filing status should they use if they are unmarried?
Head of Household Single Married Filing Separately Qualifying Widow(er)
7. What happens if a taxpayer qualifies for Head of Household but mistakenly files as Single?
They will get a larger refund There will be no difference in their tax return They may lose access to credits and a higher standard deduction They will face an automatic audit
8. Which filing status is available for up to two years following the death of a spouse, provided the taxpayer has a dependent child?
Single Head of Household Married Filing Separately Qualifying Widow(er) with Dependent Child
9. If the taxpayer pays less than half of the household expenses and receives government assistance for the majority of support, can they file as Head of Household?
Yes, as long as they have a qualifying dependent No, because they do not meet the support requirement Yes, if their income is below $20,800 No, unless they earn more than $50,000
10. Which of the following is a benefit of filing as Head of Household?
Higher tax rates compared to Single Lower standard deduction than Single Access to credits like the Child Tax Credit and Earned Income Tax Credit No need to provide proof of dependent support
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