Determine Filing Status And Dependency Practice Test

In 2025, Jordan’s spouse died on March 2, 2025, and Jordan did not remarry during 2025. Jordan paid more than half the cost of maintaining a home for a dependent child (Jordan’s biological son, age 9) who lived with Jordan all year, and Jordan had wage income of $78,000 and interest income of $600. Under Internal Revenue Code (IRC) §2(a) and the IRS rules for a surviving spouse, which filing status is most appropriate for Jordan for 2025?

Leah is unmarried and paid all costs of maintaining a home for her son (age 18), who lived with her all year and is not a student. The son earned $9,500 from a job and used it to pay for his own car and personal expenses; Leah paid all housing, food, and medical costs. Leah’s wages were $60,000. Under IRC §152(c) and IRS qualifying child rules, who qualifies as a dependent under IRS guidelines?