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VITA

Training

101

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Filing Status

Practice

Filing Status

1

VITA / TCE

Training

101

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Section B

Lesson 2

You Got This!

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Filing Status Review

Make sure to have your

PUB 4012 open to

Section B-Decision Tree

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Section B

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Martha is unmarried and has been raising her 6-year-old grandson all year. She pays all household expenses. Her daughter (the child’s mother) is not in the picture.

What is Martha’s correct filing status?�A. Single�B. Married Filing Separately�C. Head of Household�D. Qualifying Surviving Spouse

Scenario 1

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Martha is unmarried and has been raising her 6-year-old grandson all year. She pays all household expenses. Her daughter (the child’s mother) is not in the picture.

What is Martha’s correct filing status?�A. Single�B. Married Filing Separately�C. Head of Household�D. Qualifying Surviving Spouse

Scenario 1

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Scenario 2

Robert and Linda are legally married but have been living separately for the last 2 years. They both helped raise their 2 grandsons in 2024. The grandkids live full-time with Linda, and she pays 100% of the household costs. Robert lives alone.

Who can claim Head of Household?�A. Robert�B. Linda�C. Both�D. Neither

Scenario 2-Part 1

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Scenario 2

Robert and Linda are legally married but have been living separately for the last 2 years. They both helped raise their 2 grandsons in 2024. The grandkids live full-time with Linda, and she pays 100% of the household costs. Robert lives alone.

Who can claim Head of Household?�A. Robert�B. Linda�C. Both�D. Neither

Scenario 2-Part 1

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Ester is 28 and married and has lived and worked in SW Florida since 2022.. Her husband, Jean is a resident of Haiti. They have no children.

What is her correct filing status?

A. Head of Household�B. Single�C. Married Filing Separately�D. Qualifying Surviving Spouse

Scenario 3

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Ester is 28 and married and has lived and worked in SW Florida since 2022.. Her husband, Jean is a resident of Haiti. They have no children.

What is her correct filing status?

A. Head of Household�B. Single�C. Married Filing Separately�D. Qualifying Surviving Spouse

Scenario 3

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Scenario 4

Scenario 4-Part 1

Carlos separated from his wife Irina in August. He lives with their 3-year-old and pays all household expenses. Irina lives with her parents.

What is Carlos’ filing status?

A. Single�B. Married Filing Separately�C. Head of Household�D. Qualifying Surviving Spouse

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Scenario 4-Part 1

Carlos separated from his wife Irina in August. He lives with their 3-year-old and pays all household expenses. Irina lives with her parents.

What is Carlos’ filing status?

A. Single�B. Married Filing Separately�C. Head of Household�D. Qualifying Surviving Spouse

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Scenario 4

Carlos separated from his wife Irina in August. He lives with their 3-year-old and pays all household expenses. Irina lives with her parents.

What is Irina’s filing status?

A. Single�B. Married Filing Separately�C. Head of Household�D. Qualifying Surviving Spouse

Scenario 4-Part 1

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Carlos separated from his wife Irina in August. He lives with their 3-year-old and pays all household expenses. Irina lives with her parents.

What is Irina’s filing status?

A. Single�B. Married Filing Separately�C. Head of Household�D. Qualifying Surviving Spouse

Scenario 4-Part 1

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Scenario 4

Scenario 4-Part 2

Carlos separated from his wife Irina in May of the tax year. He lives with their 3-year-old and pays all household expenses. Irina lives with her parents.

What is Carlos’ filing status?

A. Single�B. Married Filing Separately�C. Head of Household�D. Qualifying Surviving Spouse

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Scenario 4-Part 2

Carlos separated from his wife Irina in May of the tax year. He lives with their 3-year-old and pays all household expenses. Irina lives with her parents.

What is Carlos’ filing status?

A. Single�B. Married Filing Separately�C. Head of Household�D. Qualifying Surviving Spouse

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Scenario 4

Carlos separated from his wife Irina in May of the tax year. He lives with their 3-year-old and pays all household expenses. Irina lives with her parents.

What is Irina’s filing status?

A. Single�B. Married Filing Separately�C. Head of Household�D. Qualifying Surviving Spouse

Scenario 4-Part 2

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Carlos separated from his wife Irina in May of the tax year. He lives with their 3-year-old and pays all household expenses. Irina lives with her parents.

What is Irina’s filing status?

A. Single�B. Married Filing Separately�C. Head of Household�D. Qualifying Surviving Spouse

Scenario 4-Part 2

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Samantha has lived with her boyfriend, Simon, since 2023. She worked full-time and paid all the household bills and supports Simon during the tax year. Simon does not work.

​

Can she claim Simon as a

dependent?

A. Yes�B. No

Scenario 5-Part 1

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Samantha has lived with her boyfriend, Simon, since 2023. She worked full-time and paid all the household bills and supports Simon during the tax year. Simon does not work.

​

Can she claim Simon as a

dependent?

A. Yes�B. No

Scenario 5-Part 1

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Samantha has lived with her boyfriend, Simon, since 2023. She worked full-time and paid all the household bills and supports Simon during the tax year. Simon does not work.

​

What is her best filing status?

A. Single�B. Head of Household�C. Married Filing Separately�D. Married Filing Jointly

Scenario 5-Part 2

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Samantha has lived with her boyfriend, Simon, since 2023. She worked full-time and paid all the household bills and supports Simon during the tax year. Simon does not work.

​

What is her best filing status?

A. Single�B. Head of Household�C. Married Filing Separately�D. Married Filing Jointly

Scenario 5-Part 2

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Scenario 5-Part 2

Scenario 6

Jacquelyn’s best friend, Torri, lost her job and moved in with her February 4th of the tax year. Torri’s income for the year was only $5,600. Jacquelyn says she paid all of Torris’ support for the year.

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Can Jacquelyn claim Torri as a dependent?

Yes

No

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Scenario 5-Part 2

Scenario 6

Jacquelyn’s best friend, Torri, lost her job and moved in with her February 4th of the tax year. Torri’s income for the year was only $5,600. Jacquelyn says she paid all of Torris’ support for the year.

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Can Jacquelyn claim Torri as a dependent?

Yes

No

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Sandra and her husband are still legally married and living together while raising their two grandchildren. Sandra pays most of the household expenses. They want to file separately.

Can Sandra claim Head of Household?�A. Yes�B. No

Scenario 7

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Sandra and her husband are still legally married and living together while raising their two grandchildren. Sandra pays most of the household expenses. They want to file separately.

Can Sandra claim Head of Household?�A. Yes�B. No

Scenario 7

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Scenario 10

Tom was widowed in 2023. He has been raising his 5-year-old grandson since his daughter passed away 4 years ago. His grandson lived with him all year, and Tom pays for all household costs.

What filing status can Tom use for 2025?�A. Married Filing Jointly�B. Single�C. Qualifying Surviving Spouse�D. Head of Household

Scenario 8

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Scenario 10

Tom was widowed in 2023. He has been raising his 5-year-old grandson since his daughter passed away 4 years ago. His grandson lived with him all year, and Tom pays for all household costs.

What filing status can Tom use for 2025?�A. Married Filing Jointly�B. Single�C. Qualifying Surviving Spouse�D. Head of Household

Scenario 8

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Woo-Hoo!

You Did It!

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Up Next: Lesson 3

Income – Part 1