Question

multiple select question
select all that apply
which of the following statements are true regarding the qualifying widow or widower filing status?
□ the surviving spouse must not have remarried during the year.
□ the surviving spouse can not use this status if he or she has dependents.
□ the status is used in the year that one spouse died.
□ the status may be used for up to two years after the year the other spouse died.
□ the surviving spouse must have dependents.

Explanation:

1. For "The surviving spouse must NOT have remarried during the year": This is a key rule for qualifying widow/widower status—remarriage during the tax year disqualifies this status.
2. For "The status is used in the year that one spouse died": The qualifying widow/widower status is for the years after the spouse's death (not the year of death; in the year of death, the filing status is typically married filing jointly or separately). So this is false.
3. For "The status may be used for up to two years after the year the other spouse died": The qualifying widow(er) with dependent child status can be used for up to two years following the year of the spouse's death, provided other criteria (like having a dependent, not remarrying) are met.
4. For "The surviving spouse can NOT use this status if he or she has dependents": Actually, having a dependent (usually a child) is a requirement for qualifying widow/widower status. So this is false.
5. For "The surviving spouse must have dependents": A dependent (typically a child) is required to use the qualifying widow/widower status.

So the true statements are:

• The surviving spouse must NOT have remarried during the year.
• The status may be used for up to two years after the year the other spouse died.
• The surviving spouse must have dependents.

Answer:

• The surviving spouse must NOT have remarried during the year.
• The status may be used for up to two years after the year the other spouse died.
• The surviving spouse must have dependents.