A legally divorced taxpayer maintains a household for himself and maintains a separate household that is the principal place of abode of his dependent widowed mother.What filing status should he use when filing his tax return?
A)Head of Household.
B)Qualifying widower).
C)Single.
D)Married Filing Separately.

Question

Quizplus · Accepted Answer

The taxpayer can file as Head of Household if he meets the following requirements: (1) he is unmarried or considered unmarried at the end of the year, (2) he paid more than half the cost of maintaining his home for the year, and (3) his mother is considered a qualifying person who lived with him for more than half the year. Since he is legally divorced, he is considered unmarried and he maintains a household for his mother, who is a qualified dependent. Therefore, he can file as Head of Household.

A Legally Divorced Taxpayer Maintains a Household for Himself and Maintains