Question

In each of the following independent situations, determine Winston’s filing status for 2018. Winston is not married.

a) Winston lives alone, but he maintains a household in which his parents live. The mother qualifies as Winston’s dependent, but the father does not.
b) Winston lives alone but maintains a household in which his married daughter, Karin, lives. Both Karin and her husband (Winston’s son in law) qualify as Winston’s dependents.
c) Winston maintains a household in which he and a family friend, Ward, live. Ward qualifies as Winston’s dependent.
d) Winston maintains a household in which he and his mother in law live. Winston’s wife died in 2017.
e) Same as part (d), except that Winston’s wife disappeared (i.e., she did not die) in 2016.

Answer 1

a) Winston lives alone, but he maintains a household in which his parents live. The mother qualifies as Winston’s dependent, but the father does not.

Determination of Filing Status: Head of Household

Reason: It is enough, if one parent is qualified as dependent

b) Winston lives alone but maintains a household in which his married daughter, Karin, lives. Both Karin and her husband (Winston’s son in law) qualify as Winston’s dependents.

Determination of Filing Status: Single

Reason: Head of house requires that the dependent be a member of taxpayer's household

c) Winston maintains a household in which he and a family friend, Ward, live. Ward qualifies as Winston’s dependent.

Determination of Filing Status: Single

Reason: The dependent must meet the relationship trust

d) Winston maintains a household in which he and his mother in law live. Winston’s wife died in 2017.

Determination of Filing Status: Can qualify as Head of Household

Reason: If MIL is his dependent, he can qualify for Head of house

e) Same as part (d), except that Winston’s wife disappeared (i.e., she did not die) in 2016.

Determination of Filing Status: Married - Separate

Reason: He is still married, he cant file as head of household