← Complete study path
P1-U02 · PART 1 · SOURCE CYCLE 2026-2027
Determining Filing and Residency Status
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here.
Q1.Name the five individual filing statuses.
Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Surviving Spouse
Q2.What are the core Head of Household requirements?
the taxpayer is unmarried or considered unmarried on the last day of the tax year the taxpayer paid more than half the cost of keeping up a home for the year a qualifying person lived with the taxpayer more than half the year, subject to limited exceptions such as a dependent parent