Part 1 Filing Requirements, Status and Dependents question: filing status

Part 1Filing Requirements, Status and Dependents

Luis and his wife separated, and she moved out of their home on August 15, 2025. They are not divorced and will not file jointly. Luis paid all costs of the home, where his daughter lived all year. Which filing status must Luis use?

A Single
B Head of household
C Qualifying surviving spouse
D Married filing separately

Show the answer and explanation

Answer: D. Married filing separately

A married taxpayer is considered unmarried for head of household only if, among other tests, the spouse did not live in the home at any time during the last 6 months of the year. Luis's wife lived there until August 15, so she was in the home during July and August and the test fails. Still married on December 31 and not filing jointly, Luis must file married filing separately. Had she left before July 1, head of household would have been available. Source: IRC 7703(b); Pub. 501 (2025), Considered Unmarried. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

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.

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