Which of the following taxpayers will incur a failure to file penalty?
Boston shows negligence or disregard of the rules or regulations, causing an underpayment of taxes on his return.
Chantel understates her tax by $1,520, which is greater than 10% of the correct tax.
Francesca fails to pay the tax she owes by the due date of the return.
Santiago fails to file his return by the due date or extended due date, has a $400 balance due, and presents no reasonable cause for filing late.
Gemma is not married. Her son, Kamden, lived with her all year. To claim the filing status of head of household, Gemma must:
Live in the U.S. more than half the year.
Maintain a quality living for the dependent and the household.
Pay over half the cost of maintaining the household for herself and Kamden.
Pay a substantial portion of the cost of maintaining the household for herself and Kamden.