In which of the following scenarios would the head of household filing status be available to the taxpayer?

Which of the following is (are) among the requirements to enable a taxpayer to be classified as a “qualifying widow(er)”?

I. A dependent has lived with the taxpayer for six months.
II. The taxpayer has maintained the cost of the principal residence for six months.

Mike and Maggie met at a New Year’s Eve party held December 31, Year 12. They instantly bonded, fell madly in love, and were married at 11:49pm that night. Identify Maggie’s filing status for Year 12.

Can two taxpayers who were married but lived apart during the year file as married filing jointly?

Jacob and Sarah are in the process of obtaining a divorce. While not legally separated yet, Jacob has moved out of the house by October of the current year. The couple’s children lived with Sarah in the family home for more than half of the tax year. What filing status can Sarah use to file her current year tax return?

Taylor, whose spouse had died during the prior year has not remarried. Taylor maintains a home for the dependent child. What is Taylor’s most advantageous filing status?