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VITA
Training
101
Filing Status
Practice
Filing Status
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VITA / TCE
Training
101
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
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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Scenario 1-Let’s Practice using the Decision Tree(page B-8)
1. Was she legally married on December 31st?
Scenario 1-Let’s Practice using the Decision Tree(page B-8)
1. Ask-Were you legally married on December 31st?
2. No-follow the arrow and ask this question
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Scenario 1-Let’s Practice using the Decision Tree(page B-8)
1. Ask-Were you legally married on December 31st?
2. No-follow the arrow and ask this question
3. She answers “No” so now you have to see if she can answer YES to ALL 3 of these requirements. ONLY if she says YES to ALL 3, can you follow the YES arrow.
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Scenario 1-Let’s Practice using the Decision Tree(page B-8)
1. Ask-Were you legally married on December 31st?
2. She says “No”-follow the arrow and ask this question
3. She answers “No” so now you have to see if she can answer YES to ALL 3 of these requirements..
4. She says “No” to the first question, so follow the No arrow. If she says No to either of these, you have to follow the No arrow.
No
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Scenario 1-Let’s Practice using the Decision Tree(page B-8)
5. Ask her, did she paid over ½ the cost of the home for more than 6 months of the year for her and the kids?
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Scenario 1-Let’s Practice using the Decision Tree(page B-8)
5. Ask her, did she paid over ½ the cost of the home for more than 6 months of the year for her and the kids?
She answers Yes “I paid 100%”
6. Now we need to determine if she has anyone that would be a qualifying person for the Head of Household Filing status.
Now, Turn to this table
Yes
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Scenario 1-Let’s Practice using the Decision Tree(page B-8)
5. Ask her, did she paid over ½ the cost of the home for more than 6 months of the year for her and the kids?
She answers Yes “I paid 100%”
6. Now we need to determine if she has anyone that would be a qualifying person for the Head of Household Filing status.
Now, Turn to this table
Do her grandchildren qualify?
YES!!!
Yes
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Scenario 1-Let’s Practice using the Decision Tree(page B-8)
5. Ask her, did she paid over ½ the cost of the home for more than 6 months of the year for her and the kids?
She answers Yes “I paid 100%”
6. Now we need to determine if she has anyone that would be a qualifying person for the Head of Household Filing status.
Now, Turn to this table
Do her grandchildren qualify?
YES!!!
And, since we can say YES to both, we can follow the Yes arrow and we see she qualifies as Head of Household!
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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
Scenario 2
Robert and Linda are legally married but have been living separately for the last 2 years. They both helped raise their two grandsons, but the grandkids live full-time with Linda, and she pays 100% of the household costs. Robert lives alone. They will not be filing a joint tax return.
Who can claim Head of Household?�A. Robert�B. Linda�C. Both�D. Neither
Scenario 2-Part 1
Scenario 2
Robert and Linda are legally married but have been living separately for the last 2 years. They both helped raise their two grandsons in 2024. The grandkids live full-time with Linda, and she pays 100% of the household costs. Robert lives alone. They will not be filing a joint tax return.
Who can claim Head of Household?�A. Robert�B. Linda�C. Both�D. Neither
Why?
Scenario 2-Part 1
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Scenario 2-Part 1
Use the Decision Tree!!!
It’s easy to make a mistake.
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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 and has never been to the United States. 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 and has never been to the United States. 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 - See Section C�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
Why?
Scenario 5-Part 2
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Scenario 5-Part 2
Failed the Head of Household Test
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Scenario 5-Part 2
Scenario 6 - Part 1
Can Jacquelyn claim Torri as a Dependent?
A. Yes
B. No
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Scenario 5-Part 2
Scenario 6 - Part 1
Can Jacquelyn claim Torri as a Dependent?
A. Yes
B. No – Torri is not related to her – living together ALL year is a requirement when not related.
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Scenario 5-Part 2
Scenario 6 –Part 2
Can Jacquelyn claim Torri as a dependent?
A. Yes
B. No
Please note– PUB 401 page
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Scenario 5-Part 2
Scenario 6 –Part 2
Can Jacquelyn claim Torri as a dependent?
A. Yes – Torri lived in her home all year and Torri’s income was under $5,300
B. No
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Scenario 5-Part 2
Scenario 6 –Part 3
Can Jacquelyn file as Head of Household?
A. Yes
B. No
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Scenario 5-Part 2
Scenario 6 –Part 3
Can Jacquelyn file as Head of Household?
A. Yes
B. No
Torri is not related by blood or marriage (Head of Household Requirement)
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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 2024. 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 2026?�A. Married Filing Jointly�B. Single�C. Qualifying Surviving Spouse�D. Head of Household
Scenario 8
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Scenario 10
Scenario 8
Tom was widowed in 2024. 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 2026?�A. Married Filing Jointly�B. Single�C. Qualifying Surviving Spouse�D. Head of Household
Why? Why Not Qualifying Spouse?
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Scenario 10
Scenario 8
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I hope this practice exercise showed you just how important using PUB 4012 is.
Please use these tools during tax season!
Woo-Hoo!
You Did It!
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Up Next: Lesson 3
Income – Part 1