Which taxpayer qualifies as head of household in 2021?

To qualify as head of household for tax purposes, a taxpayer must meet specific criteria outlined by the IRS. This includes being unmarried or considered unmarried on the last day of the tax year, having a qualifying person live with them for more than half the year, and paying more than half of the household expenses.

In this case, if Marco and Juan both meet these criteria, it indicates they are unmarried, support a qualifying person, and handle more than half of their living expenses. Meanwhile, Tammy may not meet the requirements, such as being married or not having a qualifying child or dependent living with her. Thus, the option that identifies Marco and Juan as heads of household accurately reflects their eligibility under the tax law for that filing year.

The choice that includes Marco and Juan is consistent with the head of household qualifications, which requires careful consideration of their living situations and dependency relationships within the household structure.