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Filing Requirements and Status Flashcards

7 cards from real IRS practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

Read the first 7 Filing Requirements and Status flashcards as text

  1. A single taxpayer, age 67, has Social Security income of $14,000 and no other income in 2024. Must they file a federal tax return?

    Answer: No, because their gross income is below the filing threshold for their age

    A single taxpayer age 65 or older has a higher filing threshold, and if their only income is Social Security that falls below it, no return is required.

  2. Which filing status typically results in the lowest tax rate for an eligible taxpayer?

    Answer: Qualifying Surviving Spouse

    Qualifying Surviving Spouse uses the same tax brackets as Married Filing Jointly, which generally provides the lowest rates.

  3. A taxpayer's spouse died in 2022. They have a dependent child living with them. What is their filing status for tax year 2024?

    Answer: Head of Household

    Qualifying Surviving Spouse status is only available for the two tax years after the year of a spouse's death (2023 and 2024 would be eligible if death was in 2022—wait, death in 2022, so 2023 and 2024 qualify), so 2024 is the second year and QSS applies.

  4. Which of the following types of income does NOT count toward the gross income filing threshold?

    Answer: Tax-exempt municipal bond interest

    Tax-exempt interest, such as from municipal bonds, is excluded from gross income and does not count toward the filing requirement threshold.

  5. A dependent child has only unearned income of $1,500 in 2024. Are they required to file a federal return?

    Answer: Yes, because unearned income over $1,300 triggers filing for dependents

    For 2024, a dependent must file if their unearned income exceeds $1,300, so $1,500 triggers the filing requirement.

  6. Married taxpayers lived apart for the entire year but did not legally divorce or separate. Under what condition can one spouse file as Head of Household?

    Answer: If they paid more than half the cost of maintaining a home for a qualifying child

    A married taxpayer is considered unmarried for HOH purposes if they lived apart from their spouse for the last 6 months and maintained a home for a qualifying child.

  7. What is the minimum net self-employment earnings amount that triggers a federal filing requirement, regardless of other income?

    Answer: $400

    Net self-employment earnings of $400 or more require filing a federal return to pay self-employment tax, even if total income is otherwise below the standard threshold.