Nelda is married to Chad,who abandoned her in early June of 2013.She has not seen or communicated with him since then.She maintains a household in which she and her two dependent children live.Which of the following statements about Nelda's filing status in 2013 is correct?
A)Nelda can use the rates for single taxpayers.
B)Nelda can file a joint return with Chad.
C)Nelda can file as a surviving spouse.
D)Nelda can file as a head of household.
E)None of the above statements is appropriate.

Question

Quizplus · Accepted Answer

Nelda can file as a head of household if she maintained a household for her dependent children for more than half of the year, and if her spouse did not live with her for the last six months of the year. Since Chad abandoned Nelda in June and did not live with her for the last six months of the year, she can file as head of household. Option A is incorrect because she cannot file using the rates for single taxpayers since she has dependents. Option B is incorrect because Chad did not live with her for more than half of the year. Option C is incorrect because she is not a surviving spouse.

Nelda Is Married to Chad,who Abandoned Her in Early June