Riley is not married. Her son, Sam, lived with her all year. To claim the filing status of head of household, Riley must:
Live in the U.S. more than half the year.
Maintain a quality living for the dependent and the household.
Each taxpayer is covered by an employer retirement plan in 2023. Choosing from the listed scenarios, who may qualify for a full deduction of their traditional IRA contribution?
Baxter, who files single with modified adjusted gross income of $78,025.
Crispin, who is filing a joint return as a qualifying surviving spouse with modified adjusted gross income of $104,000.
Declan, who files head of household with modified adjusted gross income of $74,500.
Jake, who files a joint return with Betsy, with modified adjusted gross income of $126,225.