Volunteer Income Tax Assistance (VITA) Certification Practice Test

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What are the correct filing statuses for Jim's and Sally's individual returns?

Both can file as Head of Household.
They can choose which one files as Head of Household.
Jim can file as Head of Household and Sally must file as Single.
Both must file as Single.

The correct answer is: Jim can file as Head of Household and Sally must file as Single.

The correct reasoning lies in the understanding of the criteria for the Head of Household filing status and the general requirements for filing statuses. In this scenario, Jim qualifies for Head of Household because he presumably meets the necessary conditions: he is likely unmarried as of the last day of the tax year, has a qualifying dependents living with him for more than half the year, and has provided more than half of the household’s financial support. In contrast, Sally does not meet the criteria for Head of Household—either because she does not have a qualifying dependent, or she is married and chooses to file a different status. This situation clearly differentiates Jim’s eligibility for Head of Household from Sally’s requirement, potentially leading to her needing to file as Single. Understanding the requirements for each filing status, including the significance of dependents, support, and marital status, clarifies why this option accurately reflects their situations.