P1-U02 · PART 1 · SOURCE CYCLE 2026-2027
Determining Filing and Residency Status
How to complete this unit
This unit uses 22 source-gated recall cards and 17 admissible practice questions. Complete the sequence in order; the unreleased wiki prose remains outside the learner path.
- 1 · LearnBuild the rule
Answer each recall prompt before opening it. Then learn the exact rule, test the controlling facts through four quick challenges, explore common questions, and finish with one own-words teach-back.
- 2 · ApplyUse it in context
Complete at least 17 mapped questions over two sessions. Review the explanation even when the answer is correct.
- 3 · ProveTest readiness
Use the Part 1 mock under time pressure. Return here for every flagged or missed concept before the next attempt.
Verified recall questions
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here. Stable unit ownership gathers this lesson across 1 textbook collection.
Q1.When is a taxpayer considered unmarried for the entire tax year?
When, on the last day of the tax year, the taxpayer is unmarried or legally separated under a divorce or separate-maintenance decree.
Q2.How many weighted days of presence are generally required under the substantial presence test?
183 days during the three-year period that includes the current year and the two preceding years, with at least 31 days in the current year.
Q3.Recall the rule for this EA objective in Advising The Individual Taxpayer: Injured spouse
Form 8379
Q4.Recall the rule for this EA objective in Advising The Individual Taxpayer: Innocent spouse
Form 8857
Q5.Name the five individual filing statuses.
Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Surviving Spouse
Q6.What are the core Head of Household requirements?
the taxpayer is unmarried or considered unmarried on the last day of the tax year the taxpayer paid more than half the cost of keeping up a home for the year a qualifying person lived with the taxpayer more than half the year, subject to limited exceptions such as a dependent parent
Q7.How does a non-U.S. citizen generally become a resident alien for tax purposes?
green-card test if a lawful permanent resident at any time during the calendar year or substantial-presence test based on days present in the United States under the weighted three-year formula special exceptions and treaty tie-breaker rules may change the result
Q8.What is a dual-status tax year for an alien individual?
a year in which the individual is both a resident alien and a nonresident alien at different times common when residency begins or ends during the year income reporting and form choice follow dual-status rules rather than a single full-year status
Q9.Elvira's husband died on November 3, 2025. She has one dependent son, who is eight years old. She did not remarry during the year. What filing status can Elvira use in 2025?
Married filing jointly or Married filing separately.
Q10.Tania's divorce became final on October 30, 2025. She has sole custody of her two children, who lived with her the entire year. Her children are both under the age of 18, and Tania provided more than half of the cost of keeping up the home. What filing status should she use?
Head of Household
Q11.Taxpayers are considered to be "married" for the entire year if:
One spouse dies during the year, and the surviving spouse does not remarry.
Q12.Tatiana is 41 years old and divorced. She files as head of household and has two dependent children. Tatiana is a citizen of Canada and a legal U.S. resident (she is a green card holder). She lived in Canada for the entire tax year and earned all her income working in Canada. She earned $63,000 in 2025 and plans to itemize her deductions. Which tax form should Tatiana use to report her income?
Form 1040
Q13.When may a taxpayer amend a joint tax return from "married filing jointly" to "married filing separately" after the original filing deadline?
An estate's personal representative may amend a joint return to MFS for the decedent, if elected by the surviving spouse.
Q14.A U.S. citizen who is married to a nonresident alien can file a joint return as long as both spouses:
Sign the return and agree to be taxed on their worldwide income.
Q15.Liza and Stuart were married for many years. Stuart died on May 3, 2023. Liza qualified to file MFJ in the year her husband died, and Liza signed the tax return as a surviving spouse. Liza did not remarry after her husband's death. Liza has one dependent son, age 14. Which filing status should Liza use for her 2025 tax return?
Qualifying surviving spouse.
Q16.Which of the following statements is correct regarding head of household filing status?
A dependent parent does not have to live with the taxpayer to qualify for head of household status.
Q17.The married filing separately (MFS) status is for taxpayers who:
Are married and choose to file separate returns.
Q18.All of the following individuals are required to file an income tax return except:
A church employee who is exempt from FICA taxes, who earned $100 of wages in 2025.
Q19.Which dependent relative may qualify a taxpayer for head of household filing status?
A parent who lives in his own home and not with the taxpayer.
Q20.Alexandra's younger brother, Sebastian, is 18 and a full-time student. Sebastian lived with a friend in January and February of 2025. From March through July, Sebastian lived with his sister, Alexandra. On August 1, 2025, Sebastian moved back in with his friends and stayed with them for the rest of the year. However, since Sebastian did not have a job, Alexandra gave him money every month and provided the majority of his financial support for the entire year. Alexandra has no other dependents. Which of the following statements is correct?
Alexandra cannot file as head of household.
Q21.Louisa legally separated from her husband in 2025. They share custody of a 13-year-old son. Which of the following facts would prevent Louisa from filing as head of household?
Louisa's son lived with her for four months. He lived with his father for the rest of the year.
Q22.Elisabete and Sirius were married in 2021. They have no children or other dependents. They split up two years ago but never officially filed for divorce. Although they lived apart all of 2025, they are neither divorced nor legally separated. Which of the following filing statuses can they use?
Married filing jointly or married filing separately.
Ready to move on?
- ▸ Explain at least 80% of these 22 rules without opening the answer, twice on different days.
- ▸ Score 80% across 17 or more mapped questions over two sessions, not one memorized round.
- ▸ Complete a timed Part 1 mock and return to this unit if its concepts remain flagged or missed.
Use these checks to choose your next study action. They do not predict a PSI scaled score.