Chapter 2: Filing Status & injured Spouse Exercise 1) Michael provided all the cost of keeping up his home for the year. Michael's son Justin lived with him the entire year. Justin is 22 and was not a full-time student during the tax year, so he cannot be Michaels qualifying child. Although Justin only worked part- time, he earned too much for Michael to claim him as a qualifying relative dependent. Can Michael file Head of Household? a) Yes b) No 2) Nancy is single and lives alone. Nancy's mother, Maxine, lives alone in another city. Maxine receives social security payments, but has no other income. Nancy pays all of the costs of keeping up the home her mother lives in, and provides over half her support. Nancy can claim a dependency exemption for her mother. Can Nancy file Head of Household? Yes b) No 3) Jane and Todd are not married. They have one daughter together, Amanda. Jane and Amanda lived together all year in an apartment. Todd lived alone. Todd earns a lot more than Jane, and helps her out with living expenses. He paid over half the cost of Jane's rent and utilities. He also gave Jane extra money for groceries. Todd does not pay any expenses or support for any other family member. Can Todd file as Head of Household? a Yes b) No 4) To determine if a widowed taxpayer can use the Qualifying Widowler) with Dependent Child status, you need to know all the following information EXCEPT a) The year the spouse died b) If the taxpayer filed a joint return for the year the spouse died c) Whether the taxpayer furnished more than half the cost for keeping up the main home of a qualified child That the taxpayer did not remarry before the end of the tax year 5) Phillip and Maria have been married for 3 years and are Mexican citizens. For most of 2019 Maria lived and worked in the United States as an undocumented worker, Maria was issued an Individual Taxpayer identification Number (TIN). Phillip does not have an ITIN. How should Maria file? a) Let Phillip know how to apply for an ITIN so that they can file Married Filing Jointly b) Married Fling Separately c) Married Fling Jointly d Single Either A or B 6) In 2007, Claudia and her spouse Raymond adopted two-year-old Rachel. Although eligible to file jointly, Claudia and Raymond always filed separately. In October 2019, Claudia's spouse died. She continued to support Rachel and she did not remarry. Which filing status should Claudia use for 2018? al Qualifying Widower) With Dependent Child b) Either Married Fling Jointly or Married Filing Separately c) Head of Household d) Single Page 1 Tax Help Colorado 2020 Chapter 2 - Filing Status Exercise