Determine Filing Status And Dependency Practice Test

In 2025, Aiden is single and his friend, Brooke (age 30), lived with him all year. Brooke earned $1,500 of wages; Aiden provided more than half of Brooke’s support. Under IRC §152(d), which individuals qualify as dependents?

In 2025, Isla and Finn are legally married and lived together all year. Isla wants to file separately due to concern about Finn’s self-employment income reporting; they have no children and both have wage income. Under IRC §6013 and standard filing status rules (no obscure exceptions), what filing status should be used if they want to minimize total tax in the typical case?