Arnold is married to Sybil,who abandoned him in 2013.He has not seen or communicated with her since April of that year.He maintains a household in which their son,Evans,lives.Evans is age 25 and earns over $6,000 each year.For tax year 2014,Arnold's filing status is:
A)Married,filing jointly.
B)Head of household.
C)Married,filing separately.
D)Surviving spouse.
E)Single.

Question

Quizplus · Accepted Answer

Because Arnold is still treated as being married,his only option is married,filing separately (choice c. ).Arnold cannot file jointly without Sybil's consent (choice a. ).He is not an abandoned spouse since Evans is not a dependent child.Evans cannot be claimed as a qualifying child (age test)and is not a qualifying relative (gross income test).

Arnold Is Married to Sybil,who Abandoned Him in 2013