SEE-1 - Preliminary Work and Taxpayer Data - Section 1.1

Determine the correct filing status for individual taxpayers, including special cases such as qualifying surviving spouse and head of household.

Distinguish the five filing statuses - single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse - and apply the specific residency and dependency conditions each requires. Recognise that an unmarried taxpayer maintaining a home for a qualifying person may use the more favourable head of household rate, not the single rate.

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