🎯Filing requirements and status: 17 MCQs

Responses

1. 

   ALI KAAN MUMCU 5 July 2024

   why D is false?

2. 

   ALI KAAN MUMCU 5 July 2024

   Why doesn`t she file MFJ? As a rule after the passed away persons` spouse can file MFJ 2 years.

   1. 

      Maroun, CPA 6 July 2024

      Hello Ali Kaan,

      The rule allowing a surviving spouse to file as Married Filing Jointly (MFJ) applies only for the tax year in which the spouse died. After that, the surviving spouse may qualify for the Qualifying Widow(er) status for up to two years following the death if they meet certain criteria:

      1- They have not remarried by the end of the tax year, and
      2- They have a dependent child living with them for whom they provided more than half the cost of keeping up the home.

      I hope this clarifies the rule!

      1. 

         Emma Jean-Baptiste 10 August 2024

         Hi Maroun, I’m following up on your response above. Concerning Question #11, we mention Catherine’s filing status for the year. Would she be allowed to file as a QSS even though the rule allows her to file as MFJ?

         1. 

            Maroun, CPA 10 August 2024

            Hello Emma,

            The surviving spouse may be able to use the Qualifying Widow(er) filing status for the two years following the year of death only if she has a dependent child and meets other criteria.
            It is not applicable during the year of death because spouses are considered to be married for the entire year if the spouse dies during the year and the surviving spouse has not remarried. In all cases, the standard deduction is the same for the MFJ and QSS ($29,200 in 2024).

            I hope this clarifies the situation! Let me know if you have any more questions.

3. 

   ambica sharma 25 July 2024

   what is marginal tax rate?

   1. 

      Maroun, CPA 28 July 2024

      Hello Ambica,

      The marginal tax rate is the rate at which the last dollar of income is taxed. It represents the percentage of tax applied to the next dollar earned, and it varies depending on the individual’s income level and the tax bracket he/she falls into.
      For example, if an individual earns $85,000 per year and the tax bracket for income between $82,500 and $157,500 is 24% based on his or her filing status tax rate schedule, then his/her marginal tax rate is 24%.

      I hope this makes sense!

4. 

   Vardan Dumanyan 29 January 2025

   Hello – Shouldn’t this be updated to reflect recent year? (ex: $4,400 in 2022).

   1. 

      Maroun, CPA 1 February 2025

      Hello Vardan,

      The correct answer would still be the same because the gross income limit for qualifying relatives is $5,050 in 2024.
      Thank you for pointing this out!

5. 

   Wendy Vargas 11 March 2025

   If a married couple have not lived together in the last 6 months. Do they both claim head of household?

   1. 

      Maroun, CPA 15 March 2025

      Hello Wendy,

      No, both spouses cannot automatically claim Head of Household (HoH) just because they have lived apart for the last six months. However, each spouse can file as HoH separately if they both meet the full criteria.

      To Qualify for Head of Household (HoH), a Married Person Must:
      – Live apart from their spouse for the last 6 months of the tax year (July 1 – Dec 31).
      – Pay more than half the cost of maintaining a home for themselves and a qualifying dependent (such as a child or other dependent relative).
      – Have a dependent who lived with them for more than half the year, except for temporary absences (e.g., school).

      It “may” happen, but it is not definitive.

      I hope this makes sense!

6. 

   Taraka Phanindra Alluri 3 August 2025

   A qualifying individual may be claimed by only one taxpayer for the head of household filing status.
   Can you please explian this option in MCQ 12

   1. 

      Maroun, CPA 6 August 2025

      Hello Taraka,

      This statement means that if two or more taxpayers provide support to the same qualifying individual (such as a child or parent), only one taxpayer can use that individual to claim “head of household” filing status in any given tax year.

      In other words, two taxpayers cannot both claim head of household status using the same dependent, even if they both supported that individual financially or otherwise.

      I hope this helps!

7. 

   Sibonginkosi Moyo 6 February 2026

   Can the spouse qualify to be HoH without a depedent even though they seperated for last 6 months?

   1. 

      Maroun, CPA 9 February 2026

      Hello Sibonginkosi,

      No. Living apart for the last 6 months may allow a married taxpayer to be “considered unmarried”, but Head of Household still requires a qualifying person.

      Thus, even if the spouses were separated for the last 6 months, the taxpayer can file as Head of Household only if they:
      – Paid more than half the cost of keeping up a home, and
      – Had a qualifying child or other qualifying dependent living with them for more than half the year (with limited exceptions, such as a qualifying parent who does not live with the taxpayer).

      Hope this helps!