If Lynette wants to file a return after David's death on March 2, 2011, what is her filing status?

Lynette's filing status options after David's death depend on the tax laws regarding the treatment of a deceased spouse. If Lynette has not remarried, she can file a tax return for the year of David's death using the Married Filing Jointly status for that year.

This option allows her to take advantage of the beneficial tax rates and deductions associated with filing jointly, which can lead to a lower tax liability. For the year of death, the IRS permits the surviving spouse to file jointly regardless of the date within the tax year that the partner passed away, as long as the surviving spouse has not remarried by the end of the year.

If Lynette did not choose to file jointly for that year, other filing statuses like Single or Married Filing Separately would be available but would generally result in a higher overall tax burden. The Qualifying Widow/Widower status could not be claimed until the two subsequent years after the year of the spouse’s death, given that Lynette has not remarried within that period.

Therefore, for the year following David's death, the correct filing status for Lynette would be Married Filing Jointly, allowing her to benefit from filing with all the available deductions and credits associated with that status.