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 a return separate from Martin. What is Marianne's most favorable filing status for Year 1?

Question

Quizplus · Accepted Answer

Marianne can file as head of household because she is considered unmarried for tax purposes and provided more than half of the cost of maintaining a household for her qualifying child. The other options are not applicable since Marianne was not legally divorced and did not qualify as a qualifying widow. Filing as married filing separately would not provide any benefits since Marianne would not be able to claim certain tax benefits such as the Earned Income Credit.

In April of Year 1, Martin Left His Wife, Marianne