IRS Filing Requirements and Status 3

Question 1

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

Accepted Answer

Single

Answer

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?

Accepted Answer

Head of Household

Answer

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?

Accepted Answer

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

Answer

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?

Accepted Answer

A couple where one spouse is a nonresident alien

Answer

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?

Accepted Answer

$14,600

Answer

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.

(IRS) Internal Revenue Service Certified Practice Test

(IRS) Internal Revenue Service Certified Practice Test

IRS Filing Requirements and Status 3