Filing Status

Free CPA REG (Taxation & Regulation) lesson in Federal Taxation of Individuals. 18 min read, ~2,672 words.

Marital status is fixed on December 31; married that day means MFJ or MFS, with HoH available only through the considered-unmarried exception. The considered-unmarried exception requires living apart from the spouse for the last 6 months of the year. HoH requires unmarried status, a qualifying person, and paying more than...