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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 taxpayer's divorce was finalized on December 31, 2024. What is their filing status for the 2024 tax year?

    Answer: Single

    Marital status is determined on December 31 of the tax year; if divorced by that date, the taxpayer files as Single (or Head of Household if they qualify).

  2. Which filing status requires the taxpayer to have paid more than half the cost of keeping up a home for a qualifying person?

    Answer: Head of Household

    Head of Household status specifically requires the taxpayer to pay more than half the cost of maintaining a home for a qualifying person for more than half the year.

  3. A U.S. citizen living abroad earns $130,000 in foreign wages. Are they required to file a U.S. tax return?

    Answer: Yes, U.S. citizens must file based on worldwide income if it exceeds the filing threshold

    U.S. citizens are taxed on worldwide income and must file if gross income exceeds the applicable threshold, regardless of where they live.

  4. Which of the following taxpayers may NOT use Married Filing Jointly status?

    Answer: A couple where one spouse is a nonresident alien

    Generally, a couple cannot file MFJ if one spouse is a nonresident alien, unless they elect to treat the nonresident spouse as a U.S. resident.

  5. For a taxpayer who is NOT a dependent, what is the 2024 gross income filing threshold for a single person under age 65?

    Answer: $14,600

    For 2024, a single taxpayer under age 65 must file if gross income is at least $14,600, which equals the standard deduction for that status.

  6. A taxpayer received a Form 1099-NEC showing $800 in nonemployee compensation. Do they have a filing obligation?

    Answer: Yes, because net self-employment earnings exceed the $400 threshold

    Nonemployee compensation reported on Form 1099-NEC is generally self-employment income, and net earnings of $400 or more require filing.

  7. A taxpayer wants to file as Head of Household. Which relative qualifies as their 'qualifying person' even if the relative did NOT live with the taxpayer?

    Answer: A parent the taxpayer can claim as a dependent

    A taxpayer's parent qualifies as the qualifying person for HOH even if they do not live with the taxpayer, as long as the taxpayer paid more than half the cost of the parent's home.