Question

Advanced Scenario 4: Bill JohnsonInterview Notes

• Bill is 31 years old, married, and lived with his spouse Michelle from January 2018 to September 2018 . Bill paid all the cost of keeping up his home . He indicated that heis not legally separated and he and Michelle agreed they will not a file a joint return.

• Bill has an 8-year-old son, Daniel, who qualifies as Bill’s dependent.

• Bill worked as a clerk and his wages are $20,000 for 2018 . His income tax before credits is $500 .

• In 2018, he took a computer class at the local university to improve his job skills .

• Bill has a receipt showing he paid $1,200 for tuition . He paid for all his educational expenses and did not receive any assistance or reimbursement .

• Bill does not have enough deductions to itemize .

• Bill, Michelle, and Daniel are U .S . citizens with valid Social Security numbers .

  Advanced Scenario 4: Retest Questions

  8. 8 . Bill is not able to file Head of Household nor claim the earned income credit or

     education credit . a . True b . False

Answer 1

Answer

--The statement is TRUE. Bill will not be able to file Head of Household nor claim the earne.d income credit or education credit.

This is manly because IRS states that for filing as 'head of household', one of the condition that a taxpayer must satisfy is that he should be considered 'UN-MARRIED' for the tax year.

For being considered 'Un-married', one condition that is that the spouse has not lived in with him for the last six month of the tax year.

It said in the question that BOTH of THEM lived together till September 2018. Hence, he cannot be assumed to be un-married.

Though he satisfies all the other conditions eligible him for filing as Head of Household, this one condition ("considered un-married") is prohibiting him from filing as Head of Household.