A legally divorced taxpayer maintains a household for himself and maintains a separate household that is the principal place of abode of his dependent widowed mother. What filing status should he use when filing his tax return?
A) Married Filing Separately.
B) Single.
C) Qualifying widow(er).
D)Head of HouseholD.The taxpayer's parents can live in a separate household.

Question

Quizplus · Accepted Answer

The taxpayer can use the Head of Household filing status because he maintained a household that was the principal place of abode for his dependent mother for more than half of the year. This filing status will offer him a higher standard deduction and lower tax rate than filing as single or Married Filing Separately. Qualifying widow(er) status is only available for the two years following the spouse's death, so it does not apply in this situation.

A Legally Divorced Taxpayer Maintains a Household for Himself and Maintains