Final answer:
Given the circumstances that Chad abandoned Nelda and they have been separated since June 2016 with no communication, and she is maintaining her household with her dependent children, Nelda would likely qualify to file as Head of Household for tax purposes.
Step-by-step explanation:
Nelda is married to Chad, who abandoned her in early June of 2016. She has not seen or communicated with him since then. Given these circumstances, Nelda maintains a household in which she and her two dependent children live. Considering U.S. tax regulations, a person in Nelda’s situation may qualify for the filing status of Head of Household (HOH) if certain conditions are met. To qualify for HOH status, Nelda must have paid more than half the cost of keeping up a home for the tax year, and her children must qualify as her dependents. Additionally, because Chad abandoned her and they have been apart for the last six months of the year with no communication, she can be considered “unmarried” for tax purposes, even though they are not legally divorced.
Therefore, if all other conditions are met, Nelda would most likely be able to file as Head of Household, which offers a lower tax rate and higher standard deduction than filing as “Married Filing Separately”. It is essential to consult a tax professional or refer to the IRS guidelines to ensure all conditions are met for this filing status. Note that tax laws are subject to change, and this information could vary by tax year.