Volunteer Income Tax Assistance (VITA) Certification Practice Test

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Prepare for the VITA Certification Test with quizzes and multiple-choice questions, each featuring hints and explanations. Ace your exam!

Each practice test/flash card set has 50 randomly selected questions from a bank of over 500. You'll get a new set of questions each time!

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Can Evan claim Head of Household filing status?

No, because he is married.
No, because Noah did not live at home for the whole year.
No, because Evan did not pay Noah's educational expenses.
Yes, because Evan is considered unmarried, has a qualifying person, and meets all the other required tests.

The correct answer is: No, because Noah did not live at home for the whole year.

Evan can claim Head of Household filing status if he is considered unmarried, has a qualifying person living with him for more than half the year, and meets other criteria. The correct response indicates that the critical factor for the Head of Household status is the residency of the qualifying person. In this scenario, if Noah did not live at home for the entire year, it disrupts Evan’s ability to meet the requirement of having a qualifying person living with him for the requisite period. For Head of Household status, the IRS stipulates that the qualifying person must reside in the home for more than half of the year, which is essential to justify the filing status. If Noah's residency does not satisfy this criterion, then Evan cannot claim the status, even if other conditions—like being considered unmarried or paying educational expenses—could potentially be met. Hence, the reasoning provided clearly signifies why the inability to claim the status stems from the lack of residency of the qualifying individual.