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?
○ qualifying widow or widower
○ head of household
○ married filing jointly (or separately)
○ single

Explanation:

When one spouse dies during the year and the surviving spouse does not remarry before the end of the year, the filing status "Qualifying widow or widower" (also known as "Qualifying surviving spouse") applies. This status is for taxpayers whose spouse died in one of the previous two years and they meet certain criteria (like having a dependent child, etc.) and haven't remarried. "Married filing jointly (or separately)" would not apply as one spouse is deceased, "Head of household" has different criteria (related to providing for a household and not being married or qualifying as a widow/widower in this context), and "Single" is for those who are unmarried and don't qualify for other statuses, which is not the case here as the surviving spouse was married and now qualifies as a qualifying widow/widower.

Answer:

A. Qualifying widow or widower