Andrea Mitchell is single and has two children from her previous marriage

Andrea Mitchell is single and has two children from her previous marriage. Aria Mitchell lives with Andrea, and Andrea provides more than half of her support. Gabriel Mitchell lives with his father, John Mitchell (Gabriel lived with John for all of 2022). John provides more than half of Gabriel’s support. Andrea is not sure what her filing status is. Andrea provides you with the following additional information: S ? ? ? ? ? ? ? She uses the cash method of accounting and a calendar year for reporting. She wishes to contribute to the presidential election campaign. Andrea lives at 523 Essex Street, Bangor, Maine 04401. Andrea’s birthday is May 31, 1982. Aria’s birthday is October 5, 2011. Gabriel’s birthday is December 1, 2009. Andrea’s Social Security number is 454-99-4757. Aria’s Social Security number is 005-99-7262. Gabriel’s Social Security number is 004-99-3449. John’s Social Security number is 006-99-6363. She does not have any foreign bank accounts or trusts.

The correct answer and explanation is:

Andrea Mitchell’s Correct Filing Status & Explanation

Andrea Mitchell’s correct filing status is Head of Household (HOH).

Explanation

To determine Andrea’s filing status, we need to analyze her household structure, dependents, and financial responsibilities. The IRS provides five main filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er). Andrea is not married, so we rule out the Married statuses and Qualifying Widow(er).

1. Single vs. Head of Household:
   • To qualify for Head of Household (HOH), a taxpayer must:
     1. Be unmarried or considered unmarried as of the last day of the tax year.
     2. Have a qualifying dependent who lived with them for more than half of the year.
     3. Pay more than half the cost of maintaining the household.
   • Andrea meets all three conditions:
     • She is unmarried as of December 31, 2022.
     • She has a qualifying dependent, Aria, who lives with her and is her biological daughter.
     • She provides more than half of Aria’s financial support and maintains their home.
2. Gabriel’s Custody & Support Consideration:
   • Gabriel lives with his father, John Mitchell, for the full year and John provides more than half of his support.
   • Since Gabriel does not live with Andrea for over half the year, Andrea cannot claim him as a dependent and cannot use him to qualify for HOH status.
3. Final Determination:
   • Because Andrea has a qualifying child (Aria) and meets the HOH requirements, her correct filing status is Head of Household (HOH) instead of Single.

This status gives her a higher standard deduction ($20,800 for 2022) and better tax rates than filing Single.

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