If a taxpayer’s spouse died during the two years before the current tax year, which status can the taxpayer file for?

In this scenario, a taxpayer whose spouse died during the two years before the current tax year is eligible to file as a Qualifying Widow(er). This status allows the taxpayer to use the benefits of Married Filing Jointly, which typically includes a higher standard deduction and more favorable tax rates.

To qualify for this status, the taxpayer must meet certain criteria, including having a dependent child and having not remarried in the year of filing. The Qualifying Widow(er) status provides tax relief during a difficult time and acknowledges the unique financial situation that arises from the death of a spouse.

Married Filing Jointly and Married Filing Separately are options typically available only when both spouses are alive during the tax year. Head of Household generally requires that the taxpayer be unmarried and maintain a home for a qualifying person, which also applies to those who do not fit the eligibility for Qualifying Widow(er) status. Therefore, Qualifying Widow(er) is specifically tailored to support those who have lost a spouse, making it the most advantageous filing status in this case.