IRS - Internal Revenue Service Certified Filing Requirements and Status Questions and Answers

Question 1

A taxpayer is required to file a federal income tax return if their gross income meets the threshold for their filing status and age.
Which of the following situations would also require an individual to file a tax return, even if their gross income is below the standard filing threshold?

Accepted Answer

The individual had net earnings from self-employment of $400 or more.

Answer

The individual received a non-taxable scholarship for tuition.

Answer

The individual received an inheritance from a relative.

Answer

The individual's only income was from municipal bond interest.

Question 2

Sarah's husband passed away in 2023. They had one dependent child living at home. Sarah has not remarried. For the 2025 tax year, which filing status offers her the most beneficial tax treatment?

Accepted Answer

Qualifying Surviving Spouse

Answer

Single

Answer

Head of Household

Answer

Married Filing Separately

Question 3

To qualify for Head of Household filing status, a taxpayer must meet several criteria. Which of the following is a requirement for this filing status?

Accepted Answer

The taxpayer must have paid more than half the cost of keeping up a home for the year.

Answer

The taxpayer must be legally divorced by the last day of the tax year.

Answer

The qualifying person must be the taxpayer's child or stepchild.

Answer

The taxpayer must have lived with their spouse for at least part of the last six months of the year.

Question 4

Mark and Jennifer are divorced but live in the same house for the entire year to co-parent their 10-year-old son, Leo. They share all of Leo's expenses and household costs equally. Mark's Adjusted Gross Income (AGI) is $60,000, and Jennifer's is $65,000. Under the 'tie-breaker' rules, who is eligible to claim Leo as a qualifying child for Head of Household status?

Accepted Answer

Neither can claim Head of Household status.

Answer

Mark, because he is the father.

Answer

Both can claim Head of Household status.

Answer

Jennifer, because she has the higher AGI.

Question 5

A taxpayer's marital status for filing purposes is determined on what day of the year?

Accepted Answer

The last day of the tax year, December 31st

Answer

The day the tax return is filed

Answer

January 1st of the tax year

Answer

The taxpayer's wedding anniversary

Question 6

Which of the following individuals would most likely use the 'Single' filing status?

Accepted Answer

An unmarried individual who does not have any dependents and does not qualify for any other filing status.

Answer

A person whose spouse died two years ago and who has a dependent child.

Answer

A married person who lived apart from their spouse for the last seven months of the year and maintained a home for their dependent child.

Answer

An unmarried individual who paid for more than half the cost of keeping up a home for their dependent parent who lives in a separate home.