Filing Status
Learn the decision pattern the exam can test, then apply it to a realistic taxpayer fact pattern.
What changes the answer?
Head of household is not simply the status for anyone who is unmarried and pays household bills; a qualifying person and cost test matter.
A tax-practice scenario
A separated parent pays most home costs while a child lives there. Identify which facts decide between married filing separately and head of household.
Identify the taxpayer, entity, transaction, and tax period first. Write the controlling tests in order, apply only the relevant facts, and keep the reporting result separate from any planning recommendation.
Do not take this shortcut.
Choosing the status with the lower tax without first proving the taxpayer qualifies for it.
Turn the rule into recall.
For each scenario, mark marital status, qualifying person, home-maintenance share, and time-in-home before comparing outcomes.
- ExplainState the governing distinction without notes.
- ApplyChange one fact in the scenario and predict the new result.
- RetrieveAnswer an unseen question, then review every option.
Official source and scope
This lesson follows the current PSI content outline and uses the IRS reference below for the underlying tax or practice framework. Always confirm current forms, instructions, thresholds, and effective dates before advising a taxpayer.