Is Timothy able to file as a qualifying widow(er) after Francine's death?

To determine whether Timothy can file as a qualifying widow(er), it's essential to understand the criteria for this filing status. A taxpayer may qualify to file as a qualifying widow(er) if their spouse died in the previous two tax years and they have a dependent child living with them. This status allows taxpayers to maintain certain tax benefits and is intended to provide financial relief after the loss of a spouse.

Given that the answer states Timothy cannot file as a qualifying widow(er), this indicates he does not meet the conditions necessary for this filing status. This could mean either that Francine's death occurred more than two years prior (thus disqualifying Timothy), or that he does not have a qualifying dependent child living with him at the time of filing.

In summary, Timothy's inability to file as a qualifying widow(er) derives from failing to meet the specified criteria for this filing status, which is a key detail when assessing the tax filing options available to him following the death of his spouse.