Which of the following taxpayers may file as a head of household in 2014? Ron provides all the support for his mother,Betty,who lives by herself in an apartment in Fort Lauderdale.Ron pays the rent and other expenses for the apartment and properly claims his mother as a dependent.
Tammy provides over one-half the support for her 18-year old brother,Dan.Dan earned $4,200 in 2014 working at a fast food restaurant and is saving his money to attend college in 2015.Dan lives in Tammy's home.
Joe's wife left him late in December of 2013.No legal action was taken and Joe has not heard from her in 2014.Joe supported his 6-year-old son,who lived with him throughout 2014.
A)Ron only
B)Tammy only
C)Joe only
D)Ron and Joe only
E)Ron,Tammy,and Joe

Question

Quizplus · Accepted Answer

Ron may file as a head of household.His mother is not required to live in his household in order for him to qualify as a head of household.
Tammy can claim Dan as a dependent because Dan is a qualifying child and is not subject to the gross income requirement.Joe can file as a head of household under the abandoned spouse rules.

Which of the Following Taxpayers May File as a Head