Question

Indicate whether the taxpayer would be entitled to file using the head-of-household rate schedule.

1. Y is divorced from her husband. She maintains a home in which she and her 10-year-old son live. Her ex-husband pays child support to her that she used to provide all of the support for the child. In addition, Y has relinquished her right to claim her son as a dependent to her former spouse.
2. C is divorced from his wife. He provides 75% of the support for his mother, who lives in a nursing home. His mother receives $5,000 of interest income annually.
3. J’s grandson, G, had a falling-out with his parents and moved in with him early this year. J did not mind because he had grown lonely since his wife died three years ago. G is 17 years old and earned $5,000 this year as a part-time grocery clerk. G’s total support was $12,000.
4. B’s wife died four years ago and he has not remarried. Last year his 26 year old daughter, D, graduated from Arizona State University and moved to Hawaii with the intention of living permanently. Unfortunately, D was unable to earn enough money to make ends meet and had to rely on checks from dad. B paid for D’s own apartment and provided the majority of her support.
5. M’s wife died last year. This year he maintains a home for himself and his 25 year old daughter, E, who is temporarily away from home while attending Graduate School in a nearby city. While going to school, E rents an apartment but then returns home during the summer and on holidays. M not only pays for all of the costs associated with his home but also the E’s cost of living in the apartment. E earned $8,000 as a teaching assistant. Nevertheless, M provided the majority of E’s support.
6. F’s husband died this year. She continues to provide a home for her two children, ages 6 and 8.

Answer 1

1. Y is divorced from her husband. She maintains a home in which she and her 10-year-old son live. Her ex-husband pays child support to her that she used to provide all of the support for the child. In addition, Y has relinquished her right to claim her son as a dependent to her former spouse.

Yes Y can File return using Head of Household Rate schedule

2 C is divorced from his wife. He provides 75% of the support for his mother, who lives in a nursing home. His mother receives $5,000 of interest income annually.

Yes C can File return using Head of Household Rate schedule

3 J’s grandson, G, had a falling-out with his parents and moved in with him early this year. J did not mind because he had grown lonely since his wife died three years ago. G is 17 years old and earned $5,000 this year as a part-time grocery clerk. G’s total support was $12,000.

Yes J can File return using Head of Household Rate schedule

4 B’s wife died four years ago and he has not remarried. Last year his 26 year old daughter, D, graduated from Arizona State University and moved to Hawaii with the intention of living permanently. Unfortunately, D was unable to earn enough money to make ends meet and had to rely on checks from dad. B paid for D’s own apartment and provided the majority of her support.

No B can not File return using Head of Household Rate schedule

5 M’s wife died last year. This year he maintains a home for himself and his 25 year old daughter, E, who is temporarily away from home while attending Graduate School in a nearby city. While going to school, E rents an apartment but then returns home during the summer and on holidays. M not only pays for all of the costs associated with his home but also the E’s cost of living in the apartment. E earned $8,000 as a teaching assistant. Nevertheless, M provided the majority of E’s support.

No M can not File return using Head of Household Rate schedule

6 F’s husband died this year. She continues to provide a home for her two children, ages 6 and 8.

Yes F can File return using Head of Household Rate schedule because she is will be considered