Financial Planner

Answer: C - The taxpayer is married living separately is not a test for filing as Head of Household (HOH). For a taxpayer to file HOH they must A) Not be married at the end of year. B) The taxpayer pays more than half the cost of the home. C) The home was the main home for more than half the year for the taxpayer’s child, stepchild, adopted child, or grandchild (an unmarried child does not need to be a dependent but a married child generally must be a dependent). A married individual can file as HOH if A) the taxpayer files a separate tax return. B) The taxpayer pays more than half the cost of the home. C) The spouse did not live in the home during the last six month of the tax year. D) The home was the main home for more than half the year for the taxpayer’s child, stepchild, or adopted or foster child. E) The taxpayer was a U.S. citizen or resident during the full year.