In April of year 1, Martin left his wife Marianne. While the couple was apart, they were not legally divorced. Marianne found herself having to financially provide for the couple's only child (who qualifies as Marianne's dependent) and to pay all the costs of maintaining the household. When Marianne filed her tax return for year 1, she filed areturn separate from Martin. What is Marianne's most favorable filing status for year 1?

Question

Quizplus · Accepted Answer

Marianne meets the requirements for filing as head of household because she is unmarried as of the end of the year, paid more than half the cost of keeping up the home, and has a qualifying dependent (the couple's child). Filing as head of household will result in a lower tax liability compared to filing as a single or married filing separately. She cannot file as a qualifying widow because she and Martin were not legally divorced by the end of the year.

In April of Year 1, Martin Left His Wife Marianne