Jan is unmarried and has no children, but she provides all of the financial support for her mother, who lives in an apartment across town. Jan's mother qualifies as Jan's dependent. Which is the most advantageous filing status available to Jan?
A)Single.
B)Head of household.
C)Qualifying individual.
D)Surviving single.

Question

Quizplus · Accepted Answer

The most advantageous filing status available to Jan is head of household. To qualify for the head of household status, Jan must meet the following requirements:
1) She is unmarried or considered unmarried on the last day of the year,
2) She paid more than half of the cost of keeping up her home for the year, and
3) A qualifying person lived with her in the home for more than half of the year.

Jan meets all of these requirements. Her mother is her dependent and she provides more than half of the cost of her mother's support. Therefore, she can file as head of household, which will give her a lower tax rate and a higher standard deduction than if she filed as single.

Jan Is Unmarried and Has No Children, but She Provides