Samantha Smith is single. She has an 18-year-old son named Thaddeus. Thaddeus is Samantha's only child. Thaddeus has lived with Samantha his entire life. However, Thaddeus recently joined the Marines and was sent on a special assignment to Australia. During the current year, Thaddeus spent nine months in Australia. Thaddeus was extremely homesick while in Australia, since he had never lived away from home. However, Thaddeus knew this assignment was only temporary, and he couldn't wait to come home and find his room just the way he left it. Samantha has always filed as head of household, and Thaddeus has always been considered a qualifying child (and he continues to meet all the tests with the possible exception of the residence test due to his stay in Australia). However, this year Samantha is unsure whether she qualifies as head of household due to Thaddeus's nine-month absence during the year. Samantha has come to you for advice on whether she qualifies for head of household filing status. Your responsibility: 

Prepare a tax research memo addressing the issue that has been raised. You will need to support your conclusion using primary sources of tax law. Your textbook is NOT primary authority. Mac

Answer rating: 100% (QA)

Dear Mrs Smith It is my understanding that your son Thaddeus has recently left for a ninemonth assig... View the full answer