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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 spouse died on March 5, 2024. No qualifying children are present. What is the surviving spouse's filing status for tax year 2024?

    Answer: Married Filing Jointly or Separately

    In the year of a spouse's death, the surviving spouse may still file Married Filing Jointly or Married Filing Separately.

  2. Which statement about Married Filing Separately (MFS) is correct?

    Answer: MFS filers generally face higher tax rates than MFJ filers

    Married Filing Separately typically results in higher tax rates and disqualifies taxpayers from many credits, making it generally less favorable than MFJ.

  3. A 17-year-old dependent has $900 in wages and $700 in interest income in 2024. Must they file a return?

    Answer: Yes, because their total income of $1,600 exceeds the dependent filing threshold

    For dependents in 2024, a return is required if gross income exceeds the larger of $1,300 or earned income plus $450; $1,600 total with $900 earned means the threshold is $900+$450=$1,350, and $1,600 exceeds that.

  4. Which of the following will NOT affect a taxpayer's filing status determination?

    Answer: The taxpayer's gross income amount

    Filing status is determined by marital status, dependents, and household circumstances — gross income affects whether you must file, not which status applies.

  5. A taxpayer lived with their unmarried partner and the partner's child all year. The taxpayer is not related to the child. Can the taxpayer file as Head of Household claiming the partner's child?

    Answer: No, because the child must be the taxpayer's qualifying child or qualifying relative

    To file HOH, the qualifying person must be either a qualifying child or qualifying relative of the taxpayer; an unrelated partner's child does not qualify unless the dependency tests are met.

  6. Which of the following taxpayers is REQUIRED to file a federal income tax return for 2024?

    Answer: A single taxpayer with $500 in net self-employment income

    Net self-employment income of $400 or more ($500 here) requires filing regardless of whether total income exceeds the standard filing threshold.

  7. An unmarried taxpayer has a qualifying child who lived with them all year, but the other parent will claim the child as a dependent via Form 8332. Can the taxpayer still file as Head of Household?

    Answer: Yes, because HOH eligibility depends on the child living with the taxpayer, not who claims the dependency exemption

    Head of Household status is based on maintaining a home for a qualifying child, not on who claims the dependency exemption; these rights can be split between parents.