Is Lawrence eligible to file as a qualifying widow(er) after Helena died?

Lawrence is eligible to file as a qualifying widow(er) if certain conditions are met following Helena's death. One of the main requirements is that he must have been entitled to file a joint return with Helena in the year she passed away. This status allows him to benefit from a higher standard deduction and more favorable tax rates, which are beneficial for financial planning after the loss of a spouse.

Furthermore, to maintain this status, he must not have remarried by the end of the current tax year and must have a dependent child living with him. The qualifying widow(er) status is available for two tax years following the year of death, provided the conditions continue to be met. This allows Lawrence to file as a qualifying widow(er) not just for the year Helena passed away, but also for the subsequent two years as long as he meets the requirements regarding dependency and marital status.

This understanding highlights why filing as a qualifying widow(er) can be advantageous during a difficult period, providing both emotional and financial relief.