Dave,age 59 and divorced,is the sole support of his mother age 83,who is a resident of a local nursing home for the entire year.Dave's mother had no income for the year.Dave's filing status is
A)married filing separately.
B)single.
C)head of household.
D)married filing jointly.

Question

Quizplus · Accepted Answer

Dave can file as head of household because he is unmarried, provided more than half the cost of keeping up a home for the tax year, and has a qualifying person (his mother) who lived with him for more than half the year. Even though his mother is in a nursing home, she still counts as living with him if she lived in a facility which provides care for individuals who are unable to care for themselves due to physical, mental or emotional reasons.

Dave,age 59 and Divorced,is the Sole Support of His Mother