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Chapter 2.03 Chapter 3

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Chapter 2
32. List the five types of filing status and briefly explain the requirements for the use of each one.
After reading chapter 2 I learned the five types of filing status includes:
Single- Individuals use a filing status of single if they are not married and if they do not qualify as either head of household or qualifying widow(er).
Married Filing Jointly- A couple that is legally married on the last day of the tax year can file one joint tax return that combines all income, deductions, and credits of both spouses.
Married Filing Separately- A married couple can elect to file two separate returns rather than one joint return. Only in unusual circumstances is it advantageous for a married couple to file separate returns rather than a joint return.
Head of …show more content…
For the two tax years following the death of a spouse, the surviving spouse may be eligible to file as a qualifying widow(er) if all the following conditions are satisfied.
33. In which of the following cases may the taxpayer claim head of household filing status?
a. The taxpayer is single and maintains a household that is the principal place of abode of her infant son. Yes, the taxpayer status can be filed as head of household.
b. The taxpayer is single, maintains a household for herself, and maintains a separate household that is the principal place of abode of her dependent widowed mother. The mother and taxpayer don't have to be in the same household but the taxpayer status can be filed as head of household.
c. The taxpayer was married from January to October and lived with his spouse from January to May. From June 1 to December 31, the taxpayer maintained a household that was the principal place of abode of his married son and daughter-in-law, whom the taxpayer can claim as dependents. Yes, the taxpayer status can be filed as head of

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