1) Married taxpayer filing a joint return
The customers are married but recently separated and are not living together. They have two children. The son is 15 years old and lives with his father. The daughter is 8 years old and lives with her mother. The customers plan to file a joint tax return for the current year and claim both children as tax dependents. (See Example #4 for the son’s and daughter’s budget groups)
The Budget Group for… Includes… Father Self Mother (joint filer) Son (his tax dependent) Daughter (his tax dependent) Mother Self Father (joint filer) Son (her tax dependent) Daughter (her tax dependent)