Question

Kiri and Divina are registered domestic partners. Neither had dependents they could claim for 2022.

What is Kiri's and Divina's correct and most favorable 2022 filing status on the federal return?
Single.
Married filing jointly.
Married filing separately.
Qualifying surviving spouse.

Answer 1

Kiri and Divina, as registered domestic partners without dependents, would most likely file as Single for 2022 on their federal return unless state provisions apply that allow a different status like Married filing jointly or Married filing separately.

Step-by-step explanation:

The most favorable 2022 filing status for Kiri and Divina, who are registered domestic partners and do not have dependents, would depend on the specifics of the tax law for that year and whether their state recognizes registered domestic partnerships in a way that translates to federal tax law. As of the latest tax law information before 2023, the federal government does not generally recognize domestic partnerships as a marital status to file federal taxes. Therefore, they would most likely file as 'Single' on their federal return unless they are in a state that allows them to be treated as married for federal tax purposes. However, they would need to check their state's laws and possibly consult a tax professional to determine if any state provisions would allow them to file like 'Married filing jointly' or 'Married filing separately.' The status of 'Qualifying surviving spouse' is not applicable since both partners are alive.

Answer 2

For federal tax purposes, Kiri and Divina cannot file as married because domestic partnerships are not recognized as marriage by the IRS. As they have no dependents, the most favorable filing status for them in 2022 is Single.

Married filing separately, is the correct answer.

Step-by-step explanation:

To determine Kiri's and Divina's most favorable 2022 filing status on the federal return, we should consider the recognition of registered domestic partnerships. While some states recognize domestic partnerships, for federal tax purposes, the IRS does not consider registered domestic partners to be married.

Therefore, Kiri and Divina cannot file as Married Filing Jointly or Married Filing Separately because the federal government does not recognize their partnership as a marriage. Additionally, they cannot file as Qualifying Surviving Spouse because this status is reserved for a widowed person who still has dependents. Since neither Kiri nor Divina has dependents, the Single filing status is the correct and most favorable option for both of them for their 2022 federal tax return.