Filing Status & Dependents
Part 1 · 68 study cards · Active recall format
Q1.Name the five filing statuses available to individual taxpayers.
Exam wording
Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Surviving Spouse
Q2.What are the requirements to file as Head of Household?
Exam wording
unmarried on last day of year paid more than half of household costs qualifying person lived with taxpayer more than half the year
Q3.What is the standard deduction for 2025 for Head of Household?
Exam wording
$23,625
Q4.What is the gross income threshold for claiming a dependent as a qualifying relative for 2025?
Exam wording
$5,200
Q5.What five filing statuses are available to individual taxpayers?
Exam wording
Single; married filing jointly; married filing separately; head of household; and qualifying surviving spouse.
Q6.Which form do individuals use to figure estimated tax?
Exam wording
Form 1040-ES.
Q7.When is a taxpayer considered unmarried for the entire tax year?
Exam wording
When, on the last day of the tax year, the taxpayer is unmarried or legally separated under a divorce or separate-maintenance decree.
Q8.How many weighted days of presence are generally required under the substantial presence test?
Exam wording
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.
Q9.What tests must a child meet to be a qualifying child?
Exam wording
Relationship, age, residency, support, and joint-return tests.
Q10.What is the 2025 gross-income ceiling for the qualifying-relative test?
Exam wording
The person’s gross income must be less than $5,200.
Q11.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Preliminary work to prepare tax returns
Exam wording
Provide all information required for an accurate return and remain responsible for its accuracy
Q12.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Use of prior years' returns for comparison, accuracy, and carryovers for current year's return
Exam wording
The prior-year federal tax return
Q13.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Taxpayer personal information (e.g., date of birth, marital status, dependents, identity protection PIN, state issued photo ID)
Exam wording
A six-digit number that helps prevent misuse of a taxpayer identification number
Q14.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Filing requirements and due date
Exam wording
April 15
Q15.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Sources of tax payments and refundable credits
Exam wording
On withholding statements such as Forms W-2 and 1099
Q16.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Previous IRS correspondence with taxpayer
Exam wording
A proposed-change notice based on information that does not match the return, not a bill
Q17.Recall the rule for this EA objective in Taxation: Underpayment penalties and interest
Exam wording
An underpayment penalty
Q18.Recall the rule for this EA objective in Advising The Individual Taxpayer: Injured spouse
Exam wording
Form 8379
Q19.Recall the rule for this EA objective in Advising The Individual Taxpayer: Innocent spouse
Exam wording
Form 8857
Q20.Recall the rule for this EA objective in Advising The Individual Taxpayer: Penalty of perjury
Exam wording
That the submission is true, correct, and complete to the best of the signer’s knowledge and belief
Q21.Why should a preparer review prior-year returns before completing the current individual return?
Exam wording
prior returns help identify carryovers, basis, filing-status history, and recurring items they support accuracy checks against current Forms W-2, 1099, and other information returns they do not replace current-year documents or taxpayer interview answers
Q22.What is an IRS Identity Protection PIN and when must it be used?
Exam wording
an IP PIN is a six-digit number the IRS issues to help prevent someone else from filing a return with the taxpayer's SSN or ITIN if the IRS issued an IP PIN for the year, it must be entered on the electronic or paper return where required without the correct IP PIN, the IRS generally rejects or delays processing
Q23.What identification information must generally be obtained for an individual return?
Exam wording
correct name as shown on the Social Security card or ITIN letter valid SSN or ITIN for the taxpayer and each claimed dependent current mailing address and filing status facts needed to prepare an accurate return
Q24.What source documents commonly start an individual return engagement?
Exam wording
Forms W-2 and 1099 information returns prior-year return and worksheets for carryovers records of adjustments, deductions, credits, and estimated-tax payments identity documents needed to confirm names and TINs
Q25.Name the five individual filing statuses.
Exam wording
Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Surviving Spouse
Q26.What are the core Head of Household requirements?
Exam wording
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
Q27.How does a non-U.S. citizen generally become a resident alien for tax purposes?
Exam wording
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
Q28.What is a dual-status tax year for an alien individual?
Exam wording
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
Q29.What are the principal tests for a qualifying child?
Exam wording
relationship age residency support joint-return citizenship or residency status as required the child generally cannot provide more than half of their own support
Q30.What are the principal tests for a qualifying relative?
Exam wording
not a qualifying child of any taxpayer relationship or member-of-household test gross-income test support test citizenship or residency status as required
Q31.How is a qualifying-child tiebreaker generally resolved when more than one person can claim the child?
Exam wording
the parent generally prevails over a nonparent if both parents, the custodial parent generally prevails if neither is a parent, the taxpayer with the highest AGI generally prevails written release forms can change who claims the child for certain benefits
Q32.When may a multiple-support agreement allow a dependency claim?
Exam wording
no one person provided more than half the support two or more eligible people together provided more than half the claimant provided more than 10% of the support the other eligible contributors who provided more than 10% sign a written waiver such as Form 2120
Q33.For divorced parents who did not sign Form 8332, who is the custodial parent?
Exam wording
The parent with whom the child lived for the greater number of nights during the year.
Q34.Does a child’s temporary absence for education count toward the qualifying-child residency test?
Exam wording
Yes. Temporary absences for education are treated as time the child lived with the taxpayer.
Q35.Can a cousin qualify as a qualifying relative?
Exam wording
Yes, if the cousin lives with the taxpayer all year as a household member and meets the other tests, including gross income under $5,200.
Q36.Which of the following documents can be accepted as a valid means of identification for a taxpayer applying for an ITIN?
Exam wording
Original birth certificates and passports.
Q37.Roksana and Baptiste are married and file a joint return. Their tax refund will be applied toward Baptiste's unpaid child support obligations from an earlier relationship. To request her portion of a joint refund, Roksana should file:
Exam wording
As an injured spouse.
Q38.Milla, age 26, and Leonardo, age 31, are married and live together. Leonardo's income was $45,000 in wages. Milla did not work and had no taxable income for the year, but Milla refuses to file a joint tax return with Leonardo. Based on this information, which of the following statements is correct?
Exam wording
Leonardo is required to file a tax return. He must file MFS. Milla is not required to file a return.
Q39.Which of the following taxpayers must request an individual taxpayer identification number (ITIN)?
Exam wording
A nonresident alien who must file a tax return but is not eligible for a Social Security number.
Q40.Generally, how long should taxpayers keep the supporting documentation for their tax returns?
Exam wording
Three years from the date the return was filed, or the return was due, whichever is later.
Q41.Catalina, age 20, is single and a full-time college student who is claimed as a dependent on her parents' tax return. Her parents provide the majority of her support and pay for all her college tuition and books. In 2025, Catalina earned $15,990 in wages from a part-time job. She had no other income. Is she required to file a tax return?
Exam wording
Yes.
Q42.Isabella files as single and has no dependents or refundable credits. All her income is from wages. Based on the figures below, is she required to pay estimated taxes in the current year? AGI for her prior tax year (2024): $73,700 Total tax on her prior-year return (2024): $9,224 Anticipated AGI for the current year (2025): $82,800 Total current-year estimated tax liability (2025): $11,270 Tax expected to be withheld in the current year: $10,250
Exam wording
No, she is not required to make estimated tax payments.
Q43.What is the normal assessment statute of limitations on a tax return from which more than 25% of a taxpayer's gross income was omitted?
Exam wording
Six years from the date the return was filed.
Q44.Alice requests an extension (Form 4868) to give herself an extra six months to file her tax return. She chooses not to pay any taxes with the extension because her records are disorganized and she is uncertain of the amount she owes. On October 15, when she finally prepares her return, she discovers that she owes $3,000 in income tax. She pays the full amount when she files her return right on October 15, which is the extended due date. What penalties, if any, will Alice have to pay?
Exam wording
She will owe interest on the amount owed and a late payment penalty.
Q45.Samuel is a U.S. citizen and investor who invests on multiple online platforms. The IRS notified one of these brokerage firms that the SSN Samuel provided was incorrect. Samuel ignores the notices from the firm and does not update his information. As a result, Samuel is subject to mandatory backup withholding. What is Samuel's backup withholding rate?
Exam wording
24%
Q46.Durant files his 2025 tax return on February 25, 2026. He has a balance due of $800 on the return. How long can he wait to pay the amount owed and not incur a late payment penalty?
Exam wording
He has until the due date of the return (not including extensions) to pay the amount owed and not owe a penalty.
Q47.When does the 10-year collection statute of limitations period for the IRS begin to run?
Exam wording
On the date the tax is assessed.
Q48.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?
Exam wording
Married filing jointly or Married filing separately.
Q49.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?
Exam wording
Head of Household
Q50.Taxpayers are considered to be "married" for the entire year if:
Exam wording
One spouse dies during the year, and the surviving spouse does not remarry.
Q51.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?
Exam wording
Form 1040
Q52.When may a taxpayer amend a joint tax return from "married filing jointly" to "married filing separately" after the original filing deadline?
Exam wording
An estate's personal representative may amend a joint return to MFS for the decedent, if elected by the surviving spouse.
Q53.A U.S. citizen who is married to a nonresident alien can file a joint return as long as both spouses:
Exam wording
Sign the return and agree to be taxed on their worldwide income.
Q54.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?
Exam wording
Qualifying surviving spouse.
Q55.Which of the following statements is correct regarding head of household filing status?
Exam wording
A dependent parent does not have to live with the taxpayer to qualify for head of household status.
Q56.The married filing separately (MFS) status is for taxpayers who:
Exam wording
Are married and choose to file separate returns.
Q57.All of the following individuals are required to file an income tax return except:
Exam wording
A church employee who is exempt from FICA taxes, who earned $100 of wages in 2025.
Q58.Which dependent relative may qualify a taxpayer for head of household filing status?
Exam wording
A parent who lives in his own home and not with the taxpayer.
Q59.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?
Exam wording
Alexandra cannot file as head of household.
Q60.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?
Exam wording
Louisa's son lived with her for four months. He lived with his father for the rest of the year.
Q61.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?
Exam wording
Married filing jointly or married filing separately.
Q62.Jimena's son, Eugene, lives with her. Eugene is 18 years old and does not attend school, because he earned his GED last year. She provided $5,100 toward her son's support for the year. Eugene also has a part-time job and provided $14,900 toward his own support. He also paid part of the utilities and rent on the home. Can Jimena claim her son as a dependent?
Exam wording
No; Eugene provided more than half of his own support for the year.
Q63.Ursula and her son, Kayden, live together. Kayden is 27 years old, not disabled, and has a part-time job. Ursula provides more than half of Kayden's support. Ursula can claim Kayden as a qualifying relative, as long as he does not have gross income of ____ or more in 2025.
Exam wording
$5,200
Q64.Becky is 22 and a full-time college student. During the year, she lived at home with her parents for four months and lived in the college dorms for the remainder of the year. She worked part-time and earned $6,500, but that income did not amount to half of her total support. Can Becky's parents claim her as a dependent?
Exam wording
Yes, her parents can claim her as a qualifying child.
Q65.Astrid and Sergey divorced ten years ago. They have twelve-year-old twins who live with Astrid. Her AGI is $41,000, and Sergey's AGI is $58,000. Although Astrid is the custodial parent, their divorce decree states that Sergey can claim the children on his tax return. However, Astrid refuses to sign Form 8332. Which of the following statements is correct?
Exam wording
Sergey cannot claim either child.
Q66.Orion is 22 years old, single, and a full-time graduate student. During the year, he studied on a student exchange program in Costa Rica and did not have any taxable income, although he was awarded a scholarship of $6,000, which he used for his tuition. He did not live at home with his parents a single day during the tax year. Orion's parents provided the majority of his financial support and want to claim him as a dependent. Which of the following is true?
Exam wording
His parents may claim Orion as a qualifying child.
Q67.A taxpayer cannot claim a qualifying child as a dependent if that child provides more than ____ of their own support.
Exam wording
50%
Q68.Greta is 80 years old. She has three children: Luther, Silas, and Caprice. Each child contributes financially towards her support. Luther and Silas each provide 45%, and Caprice provides 10%. Which taxpayer would be eligible to claim Greta as a dependent parent under a multiple support agreement?
Exam wording
Luther or Silas.
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