Question

All of the following individuals can file as head of household EXCEPT_______

A· Kathy is an unmarried taxpayer who pays all of the costs to maintain her home and provides more than half the support for her five-year old son with whom she lives.

B· Daniel is married taxpayer who lives with and provides more than half the support for his seven-ear old daughter. He also provided more than half the costs of maintaining their household. Daniel’s wife moved to Colorado in April and do not with Daniel or their during the remainder of the year.

C· Charlotte is a married taxpayer who lives with her mother-in-law Emalyn and her ten-year old daughter in Emalyn’s home. Charlotte provides ore than half the cost of maintaining the household and provides more than half of her daughters support. Charlotte’s husband is in the military and has been deployed all year.

D· Nelson is a married father who lives with and provides all of the support for his children ages 7 and 8. Nelson and his estranged wife have not lived in the same residence for at least two years.

​

Answer 1

Charlotte, a married taxpayer whose spouse is deployed in the military, cannot file as head of household because she does not meet the IRS criteria of being unmarried or considered unmarried.

Step-by-step explanation:

In the specific scenario presented, Charlotte is ineligible to file as the head of household according to Internal Revenue Service (IRS) guidelines. The IRS stipulates that to qualify as a head of household, a taxpayer must be either unmarried or considered unmarried on the last day of the year in question. In Charlotte's case, despite her husband's deployment, her marital status remains intact, rendering her ineligible for the head of household filing status.

The IRS places significant emphasis on the taxpayer's legal marital status when determining filing statuses. While Charlotte is undoubtedly providing financial support for her household and her daughter, her married status takes precedence in this context. The deployment of her husband, while impactful on the family dynamics, does not alter the fundamental legal classification of her marital status.

This specific criterion reflects the IRS's intent to reserve the head of household status for individuals who bear the primary financial responsibility for a household and are unmarried or meet certain criteria defining an unmarried individual. By strictly adhering to the legal definition of marital status, the IRS aims to maintain consistency and clarity in tax filings, ensuring that individuals accurately represent their circumstances.

In summary, Charlotte's inability to file as the head of household is rooted in the IRS requirement that the taxpayer be unmarried or considered unmarried on the last day of the tax year. Despite her significant role in providing financial support for her household, her ongoing marital status precludes her from qualifying for this particular filing status.