Determine Filing Status And Dependency Practice Test

Paige is unmarried and lived with her fiancé all year. Paige paid more than half the cost of keeping up the home. The fiancé’s child (age 3) lived with them all year, but the fiancé (the child’s parent) claims the child as a dependent. Paige earned $67,000 of wages and $2,000 of interest. Under IRC §2(b) and IRS head of household rules, which filing status is most appropriate for Paige for 2025?

Quinn and Sage are married but lived apart for the last 7 months of 2025. Quinn paid more than half the cost of maintaining the home where Quinn lived with their child (age 7) for more than half the year, and Sage did not live in the home during the last 6 months of the year. Quinn earned $58,000 and Sage earned $40,000. Under IRC §2(b) and the IRS “considered unmarried” rules, which filing status is most appropriate for Quinn for 2025?