CLIENT TAX DATA

1.The tax year to be used for this project is 2021; Standard Deduction; no to crypto; no to $3 Presidential Election Campaign fund. The tax year to be used for this project is 2021; Standard Deduction; no to crypto; no to $3 Presidential Election Campaign fund

2. Lorraine G. Smith / 119-00-7854 / DOB 05-01-1961 / CIO / no spouse

795 Harper Blvd SW, Palm Bay FL 32908

- Adam Smith / DOB 05-01-2002 / her dependent son is a full-time college student at RIT

- Jacob Stallone / DOB 03-22-2015 / her dependent son, is in school

- Meredith Johnson / DOB 04-10-2006 / her dependent daughter, is in school

- Nikky Tulsa / DOB 08-22-1936 / her dependent mother

2. None of the children worked and all the children lived with Lorraine, except Adam who lived in Rochester, NY all of 2021

3. Lorraines mother, received $32,000 in gross Social Security benefits, lived in Austin TX all of 2021, in an apartment paid for by Lorraine

Answer the question:

What kind of filing status does Lorraine should file on Form 1040 according to IRS? Explain me

***There are five types of tax filing statuses: head of household, qualified widow(er), married filing jointly, married filing separately and single