Can Walter file as head of household?

To determine whether Walter can file as head of household, it's important to understand what qualifies someone for this filing status. A head of household is typically someone who is unmarried and pays more than half the cost of keeping up a home for a qualifying person, such as a child or other dependent.

In the context given, choosing that Walter cannot file as head of household because he lives with his spouse and children aligns with the head of household requirements. If Walter is married and living with his spouse, he does not meet the criteria necessary for head of household status, as this status is reserved for individuals who are either unmarried or considered unmarried under IRS rules.

Some people may think that if a person has a child or a qualifying dependent, they could file as head of household, but living with a spouse typically disqualifies them from this filing status. Therefore, the correct reason for Walter's inability to file as head of household is his marital status and cohabitation with his spouse and children.