Recommend Optimal Filing Status Practice Test

Lena’s spouse died in 2024. Lena remained unmarried throughout 2025 and paid more than half the cost of maintaining a home for herself and her dependent child, who lived with her all year. Lena earned $120,000 in wages and is evaluating filing status options. Which filing status provides the best tax advantage for 2025?

Harper and Sam are legally married but separated and living apart since March 2025; divorce is not final by December 31, 2025. Harper paid more than half the cost of keeping up a home where their child lived for all of 2025, and Sam did not live in the home during the last 6 months of the year. Harper earned $78,000 in wages and expects to claim the child-related credits if eligible. What is the most tax-efficient filing status for Harper?