Can Misty file as a qualifying widow(er) after Darren's death?

To determine whether Misty can file as a qualifying widow(er) after Darren's death, it's important to understand the requirements for this filing status. The qualifying widow(er) status allows a surviving spouse to use the married filing jointly tax rates and provides certain tax benefits.

This status is available for two years following the year of death of the spouse, provided the surviving spouse maintains a home for a dependent child. If Misty’s circumstances do not meet the specific criteria—such as whether she has a qualifying dependent child living in her home, whether she has remarried, or the timeline of her spouse’s death—she would not be eligible to file as a qualifying widow(er).

If Misty does not meet these requirements, particularly if she has already remarried or does not have a dependent child living with her, then she cannot file as a qualifying widow(er). Therefore, the response indicating that she cannot file in this situation aligns with the established tax regulations regarding the qualifying widow(er) filing status.