Question

Please provide your reasoning in support of your answer.

1)     John and Mary had been married for 15 years before John died in a car accident on December 31, 2018. Mary and her son, Daze, age 27 in 2018, continued to live at home in 2018, 2019, 2020, and 2021. Daze worked part-time (earning $3,500 in each of the four years) and attended the university on a part-time basis. Mary provided more than 50% of Daze’s support for all four years. What is Mary’s filing status for 2018, 2019, 2020, and 2021?

2)     Assuming the same situation as above except that Daze earned $4,300 in each of the four years, what is Mary’s filing status for 2018, 2019, 2020, and 2021?

Answer 1

1. For 2018 since John was alive, Mary can file married and filing jointly return. For 2019 - 2021 Mary must file a single status return for the following reasons:

(i) She is a widower and remains unmarried for the years

(ii) He son Daze is above 24 years to qualify as dependent and hence cannot file the head of household status. Also he is not permanently and totally disabled.

2. The income earned by Daze does not change the answer as in part 1 since he does not meet the basic age test to qualify as dependent child.