IRS - Internal Revenue Service Certified Filing Requirements and Status Questions and Answers

Question 1

A taxpayer is required to file a federal income tax return if their gross income meets the threshold for their filing status and age. Which of the following situations would also require an individual to file a tax return, even if their gross income is below the standard filing threshold?

Accepted Answer

The individual had net earnings from self-employment of $400 or more.

Answer

According to the IRS, an individual must file a tax return if they have net earnings from self-employment of $400 or more. This rule applies regardless of whether their total gross income meets the filing threshold for their filing status.

Question 2

Sarah's husband passed away in 2023. They had one dependent child living at home. Sarah has not remarried. For the 2025 tax year, which filing status offers her the most beneficial tax treatment?

Accepted Answer

Qualifying Surviving Spouse

Answer

A surviving spouse who has not remarried and has a dependent child can use the Qualifying Surviving Spouse (formerly Qualifying Widow(er)) filing status for the two years following the year of the spouse's death. This status allows the use of the married filing jointly tax rates and standard deduction, which is generally more favorable than Head of Household or Single.

Question 3

To qualify for Head of Household filing status, a taxpayer must meet several criteria. Which of the following is a requirement for this filing status?

Accepted Answer

The taxpayer must have paid more than half the cost of keeping up a home for the year.

Answer

To qualify for Head of Household status, a taxpayer must pay more than half the cost of maintaining a household for the year. The taxpayer must also be unmarried (or considered unmarried) and have a qualifying child or qualifying relative live with them for more than half the year (with an exception for a dependent parent).

Question 4

Mark and Jennifer are divorced but live in the same house for the entire year to co-parent their 10-year-old son, Leo. They share all of Leo's expenses and household costs equally. Mark's Adjusted Gross Income (AGI) is $60,000, and Jennifer's is $65,000. Under the 'tie-breaker' rules, who is eligible to claim Leo as a qualifying child for Head of Household status?

Accepted Answer

Neither can claim Head of Household status.

Answer

Neither Mark nor Jennifer can file as Head of Household. To be 'considered unmarried' for Head of Household purposes while still legally married or sharing a home after divorce, one requirement is that the spouses did not live together during the last six months of the tax year. Since they lived together all year, neither meets this test. Furthermore, only one person can pay more than half the cost of keeping up the home.

Question 5

A taxpayer's marital status for filing purposes is determined on what day of the year?

Accepted Answer

The last day of the tax year, December 31st

Answer

The IRS determines a taxpayer's marital status as of the last day of the tax year, which for most individuals is December 31st. If you are unmarried or legally separated under a decree of divorce or separate maintenance on December 31st, you are considered unmarried for the entire year.

(IRS) Internal Revenue Service Certified Practice Test

(IRS) Internal Revenue Service Certified Practice Test

IRS - Internal Revenue Service Certified Filing Requirements and Status Questions and Answers