Marcus and Yvette Tran are still legally married on 31 December 2024, but Yvette moved out on 1 February 2024 and the couple lived in separate homes for the rest of the year, with no decree of separate maintenance. Their 9-year-old son lived with Marcus the entire year, and Marcus paid every cost of keeping up that home. Marcus and Yvette do not agree to file a joint return. Which filing status may Marcus use for 2024?
- ASingle, because the spouses lived apart for the final six months of the year.
- BMarried filing jointly, because the couple were legally married on the last day of the year.
- CMarried filing separately, because he is the only filing status available to a still-married taxpayer who will not file jointly.
- DHead of household, because he is considered unmarried and a qualifying child lived with him for more than half the year. Correct
Why A is wrong: Single is tempting because the spouses lived apart, but marital status for filing is fixed on the last day of the year, and Marcus was still legally married on 31 December, so Single is unavailable.
Why B is wrong: A joint return is tempting since they were married at year end, but it requires both spouses to agree to file jointly, and the facts state they do not agree, so this status is not available to Marcus alone.
Why C is wrong: Married filing separately is the default for a married taxpayer who will not file jointly, which makes it tempting, but it ignores that a still-married taxpayer who is considered unmarried can instead claim the more favourable head of household.
Why D is correct: He meets all the considered-unmarried conditions: married but living apart from his spouse for the last six months of the year, filing separately, paying more than half the cost of a home that was his qualifying child's main home for more than half the year.