Question

multiple select question
select all that apply
when can the married filing jointly or married filing separately filing status be used?
□ when the taxpayers are unmarried, but have a dependent child living with them
□ when the taxpayers have been married for any part of the tax year but not married on the last day of the year.
□ when one spouse died during the year and the surviving spouse has not remarried
□ when the taxpayer are unmarried, but have lived together for the entire year
□ when the taxpayers are married as of the last day of the tax year

Explanation:

1. Option 1: Unmarried taxpayers with a dependent child living with them typically use "Single" or "Head of Household" (if qualifying), not married filing statuses. So this is incorrect.
2. Option 2: If taxpayers were married for any part of the year but not on the last day (e.g., divorced during the year), they can't file jointly or separately as married (since they're not married on the last day). Incorrect.
3. Option 3: If one spouse died during the year and the surviving spouse hasn't remarried, they can file jointly (as a qualifying widow(er) with dependent child, or still use married filing jointly for that year in some cases). This is a valid scenario.
4. Option 4: Unmarried taxpayers living together aren't married, so can't use married filing statuses. Incorrect.
5. Option 5: If taxpayers are married as of the last day of the tax year, they can choose to file jointly or separately. This is a core scenario for married filing statuses.

Answer:

C. When one spouse died during the year and the surviving spouse has not remarried
E. When the taxpayers are married as of the last day of the tax year