Nelda is married to Chad, who abandoned her in early June of 2012.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 2012 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 meets the following requirements: 
1) She is unmarried or considered unmarried on the last day of the year. 
2) She paid more than half the cost of keeping up a home for the year. 
3) A qualifying person (such as a dependent child) lived with her in the home for more than half the year. Since Nelda is not divorced yet, she cannot file as a single taxpayer. She cannot file a joint return with Chad since he abandoned them, and she cannot file as a surviving spouse since Chad is not deceased.

Nelda Is Married to Chad, Who Abandoned Her in Early