Sally divorced her husband three years ago and has not remarried.Since the divorce she has maintained her home in which she and her now sixteen-year-old daughter reside.The daughter is a qualified child.Sally signed the dependency exemption over to her ex-spouse by filing the appropriate IRS form.What is Sally's filing status for the current year and how many exemptions may she claim?
A)single and one
B)surviving spouse and one
C)head of household and one
D)head of household and two

Question

Quizplus · Accepted Answer

C)Sally qualifies as head of household for the current year.A taxpayer with a qualifying child satisfies the head of household requirement even if the taxpayer releases the dependency exemption to the child's other parent.

Sally Divorced Her Husband Three Years Ago and Has Not