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Special Enrollment Examination

Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: Businesses Part 3SEE Part 3: Representation, Practices and Procedures

Preliminary Work and Taxpayer Data

Filing Requirements, Status and Dependents

Who must file a 2025 return, which of the five filing statuses applies, how large the standard deduction is, and who counts as a dependent. These rules sit at the start of every return, so the SEE tests them with short scenarios that turn on one date, one dollar limit or one relationship.

Preliminary Work and Taxpayer Data7 min read6 sections

Must-know for the exam

2025 standard deduction: $15,750 single or MFS, $31,500 MFJ or qualifying surviving spouse, $23,625 head of household, as raised by P.L. 119-21 (IRC 63(c); Pub. 501 (2025)).
Additional standard deduction for 2025: $2,000 for an unmarried filer, $1,600 per spouse for married filers, for each of age 65+ and blindness (IRC 63(f); Rev. Proc. 2024-40 sec. 3.15).
A dependent's 2025 standard deduction is the greater of $1,350 or earned income plus $450, capped at the regular amount (IRC 63(c)(5); Rev. Proc. 2024-40 sec. 3.15(2)).
Marital status is fixed on December 31; a final divorce decree by then makes you unmarried for the whole year (IRC 7703(a); Pub. 501 (2025)).
Qualifying surviving spouse lasts the two years after the year of death and needs a son, daughter or stepchild; a foster child does not count (IRC 2(a); Pub. 501 (2025)).
Qualifying relative gross income must be under $5,200 for 2025; nontaxable Social Security is left out (IRC 152(d)(1)(B); Rev. Proc. 2024-40 sec. 3.24).
Net earnings from self-employment of $400 or more require a return regardless of gross income (IRC 6017; Pub. 501 (2025), Table 3).
A person born before January 2, 1961 is treated as 65 at the end of 2025 (Pub. 501 (2025), Table 1).
Form 8332 moves only the dependency claim and child tax credit or ODC to the noncustodial parent, never HOH, EIC or the care credit (IRC 152(e); Pub. 501 (2025)).
Form 4868 extends filing to October 15, 2026 but not payment; citizens abroad get an automatic extension to June 15, 2026 (IRC 6081; Treas. Reg. 1.6081-5).

On this page · 6 sections

Traps that cost marks

Assuming every head-of-household qualifying person must live in the taxpayer's own home for more than half the year; the parent is the exception.
Thinking a spouse's death during the year makes the survivor single for that year.
Counting the year of death itself as one of the two qualifying surviving spouse years.
Treating any separation before year end as enough for head of household; the spouse must be out of the home for the whole last six months.
Thinking a divorce late in the year still lets the former spouses file jointly for that year.
Applying the under-24 rule to part-time students.
Assuming the months must be consecutive or must follow the academic calendar.
Applying the qualifying relative gross income test, or the younger-than-you rule, to a disabled qualifying child.

Why it matters on the exam

Filing status drives the tax rates, the standard deduction and eligibility for several credits, and dependency status opens the door to the child tax credit, head of household and more. SEE items in this area are usually short fact patterns: a spouse moves out on a given date, a parent lives in a nursing home, a child turns 19. Learn the tests in order and you can work each one quickly.

Every 2025 figure below reflects the One Big Beautiful Bill Act (P.L. 119-21), which raised the 2025 standard deduction above the amounts first published in Rev. Proc. 2024-40.

Who must file and the standard deduction

You must file if gross income reaches the Table 1 amount for your status and age. Gross income excludes nontaxable Social Security benefits (with an exception for MFS filers who lived with their spouse).

Filing status	2025 standard deduction	Filing threshold, 65 or older
Single	$15,750	$17,750
Married filing jointly	$31,500	$33,100 (one spouse), $34,700 (both)
Married filing separately	$15,750	$5 at any age
Head of household	$23,625	$25,625

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Frequently asked questions

What are the 2025 standard deductions?

$15,750 for single and married filing separately, $31,500 for married filing jointly and qualifying surviving spouse, and $23,625 for head of household, as amended by P.L. 119-21. Source: IRC 63(c); 2025 Form 1040 instructions, checked 12 Oct 2026.

Must a head of household qualifying person live with the taxpayer?

Generally yes, for more than half the year. A parent is the exception: the parent need not live with the taxpayer if the taxpayer pays more than half the cost of the parent's main home and can claim the parent as a dependent. Source: IRC 2(b)(1)(B); Pub. 501 (2025).

What is the 2025 gross income limit for a qualifying relative?

$5,200. A qualifying relative must also receive more than half of their support from the taxpayer and not be anyone's qualifying child. Source: IRC 152(d)(1)(B); Rev. Proc. 2024-40, checked 12 Oct 2026.

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