Registered Tax Return Preparer RTRP Practice Exam

Question: 1 / 400

Which of the following conditions must be met for someone to be considered unmarried for tax purposes?

Files separate return

TP pays >1/2 upkeep home

TP's spouse did not live in the home last 6 months

The condition stating that the taxpayer's spouse did not live in the home for the last six months is indeed a critical requirement for someone to be considered unmarried for tax purposes. This requirement is part of the IRS definitions related to marital status. If a spouse has not lived in the home for the last six months of the tax year, the taxpayer can consider themselves as unmarried, which can impact the filing status and eligibility for certain tax benefits.

In contrast, while filing a separate return, paying more than half the upkeep of a home, or having a qualifying child reside in the home can influence certain tax benefits and deductions, they do not independently qualify an individual as unmarried for tax purposes. They may be relevant in the broader context of filing statuses such as Head of Household but are not specific criteria for defining marital status.

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TP's home must be the main home for qualifying child for >1/2 year

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