Federal Filing Status & Dependents – Multiple Choice Quiz

What are the five federal filing statuses a taxpayer can choose from?

• Single, Married Filing Jointly, Married Filing Separately, Head of Household,

  Qualifying Surviving Spouse

• Single, Divorced, Married, Head of Household, Dependent

• Single, Married Filing Jointly, Separated, Head of Household, Widow(er)

• Single, Married Filing Separately, Head of Household, Parent, Qualifying Child

A taxpayer is considered Single for the entire tax year if:

• They were never married.

• Their divorce was finalized on or before December 31st.

• They separated during the year.

• They filed Form 8332.

True or False: A taxpayer can file Married Filing Jointly if their spouse died during the

tax year and they did not remarry.

• True

• False

Why might some taxpayers choose Married Filing Separately?

• To avoid filing taxes.

• To be individually responsible for their own tax liability.

• To claim additional credits not available on other statuses.

• Because it always results in lower taxes.

Which is not a requirement for Head of Household?

• Being unmarried (or considered unmarried) on the last day of the year.

• Having a qualifying child or relative live in the home more than half the year.

• Paying more than half the cost of keeping up the home.

• Having income above the standard deduction.

How long can a taxpayer use Qualifying Surviving Spouse (QSS) status after their

spouse dies, if they have a dependent child?

• Only in the year the spouse dies.

• For two years following the year of death.

• For five years following the year of death.

• Until the child turns 24.

Which of the following is not one of the five tests for a Qualifying Child?

• Relationship

• Age

• Residency

• Income

In a divorce, if a child lived with both parents the exact same number of nights, who is

the custodial parent?

• The parent with the lower AGI.

• The parent with the higher AGI.

• The parent who claims the child first.

• Neither parent can claim the child.

What form allows a custodial parent to release the dependency exemption to the

noncustodial parent?

• Form 8862

• Form 8332

• Form 1040

• Form W-4

For tax year 2024, what is the standard deduction for Single filers and Married Filing

Jointly?

• $13,850 (Single), $27,700 (MFJ)

• $14,600 (Single), $29,200 (MFJ)

• $15,000 (Single), $30,000 (MFJ)

• $12,950 (Single), $25,900 (MFJ)