SYNERGY TAX ACADEMY

LESSON 1 — Why Filing Status Matters
Filing status affects filing requirements, tax calculations, the standard deduction, and eligibility for certain benefits. The five statuses are Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse. First establish eligibility; then compare permitted choices when appropriate. A software suggestion is not proof that the client qualifies.

LESSON 2 — Establishing Marital Status
Generally, use marital status on the last day of the tax year. Ask about marriages, final divorces, legal separations, and a spouse's death, including dates. Living apart does not automatically make someone Single. Request clarification when a client says separated. Review relevant documents and refer uncertainty about legal marital status to the designated reviewer.

LESSON 3 — Single
Single generally applies when the taxpayer is unmarried and does not qualify for another status. Do not select Single just because a spouse has no income, lives elsewhere, or has identification-number issues. Ask whether Head of Household or Qualifying Surviving Spouse needs further consideration based on the actual facts.

LESSON 4 — Married Filing Jointly
Eligible spouses who agree to a joint return combine their income and allowable deductions. One spouse having no income does not by itself prevent joint filing. Both spouses generally bear responsibility for the joint return's tax, interest, and penalties. Explain the choice and obtain required authorization; do not assume consent. A spouse's death during the year requires review of the applicable rules.

LESSON 5 — Married Filing Separately
Married taxpayers may file separately, but special limitations apply. Review the applicable-year rules before comparing results. Ask whether the other spouse itemizes deductions and whether community-property rules or other special circumstances apply. Do not assume separate filing eliminates every issue connected with a spouse. Refer unfamiliar situations for review.

LESSON 6 — Head of Household
Generally, the taxpayer must be unmarried or considered unmarried, pay more than half the cost of keeping up the home, and have a qualifying person. The qualifying person generally must live in the home for more than half the year; exceptions include certain dependent-parent situations and temporary absences. A dependent does not automatically establish eligibility. Use the IRS qualifying-person table and the full applicable-year tests.

LESSON 7 — Married but Living Apart
A married taxpayer may meet special considered-unmarried rules for Head of Household. Check every test: a separate return, payment of more than half the home's upkeep, the spouse's absence from the home for the last six months, a qualifying child's residence, and the dependency requirement or applicable exception. A temporary absence may not count as living apart. Do not treat this special Head of Household rule as permission to choose Single. Escalate nonresident-spouse situations.

LESSON 8 — Keeping Up a Home
Prepare a household-cost worksheet showing total qualifying costs and what the taxpayer actually paid. Ask about rent, mortgage interest, property taxes, utilities, repairs, home insurance, and food eaten in the home. Personal clothing, education, medical costs, vacations, and transportation are not included in this household-upkeep calculation. Identify contributions from others. Do not confuse paying half with paying more than half or confuse household upkeep with the separate dependent-support tests.

LESSON 9 — Qualifying Surviving Spouse
This status may apply for the two years after the year a spouse died when all requirements are met. Eligibility involves joint-return eligibility in the year of death, no remarriage, a qualifying child, the child's residence, and payment of more than half the home's upkeep. The residence rule generally covers the whole year, with exceptions. Review the full child and dependency rules in Publication 501; do not assume any dependent qualifies. This status does not create a joint return with the deceased spouse.

LESSON 10 — Documenting the Decision
Write a short conclusion identifying the status considered, the facts supporting it, the source used, and unresolved questions. Ask about conflicting addresses, custody arrangements, household contributions, and changes from last year. Paid preparers have specific due-diligence duties for Head of Household; Module 8 covers these. Resolve material concerns before filing and obtain reviewer help when needed.