Question

multiple choice question
which filing status is used if one spouse dies during the year and the surviving spouse does not remarry before the end of the year?
○ head of household
○ qualifying widow or widower
○ single
○ married filing jointly (or separately)

Explanation:

To determine the correct filing status when one spouse dies during the year and the surviving spouse doesn't remarry before the end of the year, we analyze each option:

• "Head of household": This status is for unmarried individuals who pay more than half the cost of maintaining a home for a qualifying person. It doesn't apply here as the surviving spouse was married during part of the year.
• "Qualifying widow or widower": This status is available for the tax year in which the spouse died (and the next two years if certain conditions are met) when the surviving spouse doesn't remarry before the end of the year and has a dependent child (in most cases). This matches the scenario.
• "Single": This is for individuals who are unmarried, divorced, or legally separated. But the surviving spouse was married during the year until the spouse's death, so this isn't correct.
• "Married filing jointly (or separately)": Since one spouse has died, filing jointly or separately as a married couple isn't possible as the couple isn't together for the entire tax year in the same marital status (the spouse is deceased).

Answer:

C. Qualifying widow or widower