Unmarried Taxpayer

### What filing status can an unmarried taxpayer use? - [x] Single - [ ] Married Filing Jointly - [ ] Married Filing Separately - [ ] Widow(er) > **Explanation:** An unmarried taxpayer can use the Single filing status. They may also qualify for Head of Household or Qualifying Widower status if they meet certain conditions. ### When must a divorce be finalized for a taxpayer to be considered unmarried for the entire year? - [ ] By January 1st - [ ] By June 30th - [ ] By September 15th - [x] By December 31st > **Explanation:** The divorce must be finalized by December 31st for the taxpayer to be considered unmarried for the entire year. ### Which filing status allows an unmarried taxpayer to benefit from higher standard deductions if they meet specific conditions? - [x] Head of Household - [ ] Single - [ ] Married Filing Jointly - [ ] Married Filing Separately > **Explanation:** If an unmarried taxpayer meets the specific conditions, they can file as Head of Household, which offers a higher standard deduction compared to Single. ### Obtaining a final decree of separate maintenance by the last day of the tax year makes a taxpayer . . . - [ ] Married - [x] Unmarried - [ ] Qualifying Widower - [ ] Not eligible to file taxes > **Explanation:** A final decree of separate maintenance obtained by the last day of the tax year makes the taxpayer considered unmarried for the entire year. ### Can an unmarried taxpayer file as Married Filing Jointly? - [ ] Yes, in all cases - [ ] Yes, if they remarry during the same year - [x] No, they cannot - [ ] Yes, if the divorce is pending > **Explanation:** An unmarried taxpayer cannot file as Married Filing Jointly. This status is reserved only for couples who are still legally married as of the end of the tax year. ### Does an annulment affect a taxpayer's filing status? - [ ] No, annulments are exempt - [x] Yes, it voids the marriage from inception - [ ] No, only divorces do - [ ] Yes, but only if finalized in January > **Explanation:** An annulment voids the marriage from its inception, making it as though the marriage never existed, which impacts the taxpayer's filing status accordingly. ### Which status may a widow(er) use for filing taxes in the two years following their spouse's death if conditions are met? - [ ] Single - [x] Qualifying Widower - [ ] Head of Household - [ ] Married Filing Separately > **Explanation:** If certain conditions are met, a widow(er) may use the Qualifying Widower status, enabling them to leverage the benefits of the Married Filing Jointly status for up to two years after their spouse's death. ### How does a legal separation that includes a decree of separate maintenance affect a taxpayer's status? - [ ] It doesn't affect their status - [ ] They must file as Single forever - [x] They are considered unmarried for the tax year - [ ] They must file as Married Filing Separately > **Explanation:** If a legal separation includes a decree of separate maintenance, the taxpayer is considered unmarried for the entire tax year. ### If a taxpayer's spouse passes away, which status can the taxpayer use for the year of the spouse's death? - [x] Married Filing Jointly - [ ] Single - [ ] Head of Household - [ ] Qualifying Widower > **Explanation:** In the year of a spouse's death, the taxpayer can generally file as Married Filing Jointly. ### What determines if an unmarried taxpayer can file as Head of Household? - [ ] The total number of dependents - [ ] The total income earned - [x] Paying more than half the cost of maintaining a home for a qualifying person - [ ] Having a dependent parent > **Explanation:** To file as Head of Household, an unmarried taxpayer must pay more than half the cost of maintaining a home for a qualifying person.