IRS Filing Requirements and Status 3 — Questions and Answers
Question 1: A taxpayer's divorce was finalized on December 31, 2024. What is their filing status for the 2024 tax year?
- Married Filing Jointly
- Married Filing Separately
- Single (Correct answer)
- Head of Household
Correct 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).
Question 2: Which filing status requires the taxpayer to have paid more than half the cost of keeping up a home for a qualifying person?
- Single
- Married Filing Separately
- Head of Household (Correct answer)
- Qualifying Surviving Spouse
Correct 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.
Question 3: A U.S. citizen living abroad earns $130,000 in foreign wages. Are they required to file a U.S. tax return?
- No, because foreign income is exempt from U.S. taxation
- Yes, U.S. citizens must file based on worldwide income if it exceeds the filing threshold (Correct answer)
- Only if they also have U.S.-source income
- Only if they did not pay foreign taxes
Correct 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.
Question 4: Which of the following taxpayers may NOT use Married Filing Jointly status?
- A couple married on December 15 of the tax year
- A couple where one spouse is a nonresident alien (Correct answer)
- A couple where one spouse died mid-year
- A couple who lived apart for six months
Correct 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.
Question 5: For a taxpayer who is NOT a dependent, what is the 2024 gross income filing threshold for a single person under age 65?
- $10,000
- $12,550
- $14,600 (Correct answer)
- $13,850
Correct 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.
Question 6: A taxpayer received a Form 1099-NEC showing $800 in nonemployee compensation. Do they have a filing obligation?
- No, 1099-NEC income under $1,000 is exempt
- Yes, because net self-employment earnings exceed the $400 threshold (Correct answer)
- Only if they also have W-2 wages
- No, because 1099-NEC is not considered self-employment
Correct 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.
Question 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?
- A dependent child who was away at college
- A parent the taxpayer can claim as a dependent (Correct answer)
- A sibling who lives in another state
- A grandchild who lives with the taxpayer's ex-spouse
Correct 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.
IRS Filing Requirements and Status 3
A taxpayer's divorce was finalized on December 31, 2024.
What is their filing status for the 2024 tax year?