Joanne is 32, unmarried, and earned $40,000 in wages. Joanne's 67-year-old single father, John, lives in his own apartment in Seattle. Joanne provided more than half of her father's support and all the cost of keeping up her father's home. John's only income was $6,800 in Social Security benefits. None of John's Social Security income is taxable, and he is not required to file a tax return. Joanne had qualified employee health insurance coverage for all of 2015. John had Medicare Parts A and B coverage all year. Joanne and John are U.S. citizens and have valid Social Security numbers.

3. Joannes most advantageous allowable filing status is Single.

4. Both Joanne and John have qualifying health insurance coverage (also known as minimum essential coverage) as defined under the Affordable Care Act.