Is a qualifying widow with a gross income of $16,750 required to file a tax return?

A qualifying widow is a tax filing status available to individuals whose spouse has passed away during the last two years and who have a dependent child. This status provides certain tax advantages, including a higher standard deduction and more favorable tax brackets compared to single filers.

The requirement to file a tax return is determined by various factors, including gross income and filing status. For the tax year 2022, the threshold for a qualifying widow filing a return is indeed more than $15,300. Since the individual in question has a gross income of $16,750, which is above that threshold, this means filing is required to ensure compliance with tax regulations.

In this context, the requirement to file is directly tied to the determination of gross income exceeding the specified limit for a qualifying widow. This protects the government's interest in collecting taxes based on income and ensures that individuals meet their tax obligations.