Which condition disqualifies someone from filing as a qualifying widow(er)?

The condition that disqualifies someone from filing as a qualifying widow(er) is remarrying within two years. To be eligible for this filing status, an individual must have lost their spouse no more than two years prior to the filing year and must not have remarried before the end of that two-year period. This specific criterion is intended to provide tax relief to those who have lost a partner, allowing them to maintain a preferable tax status as they adjust to their new circumstances.

The other choices provided do not disqualify an individual from filing as a qualifying widow(er). Having dependents, for example, is a characteristic that can often coincide with this filing status and may actually enhance tax benefits. Similarly, filing taxes jointly the year before does not impact the eligibility for the qualifying widow(er) status, as this status is a separate consideration following the spouse's death. Finally, paying for home costs is not a disqualifying factor; in fact, it is common for qualifying widow(er)s to have such expenses as they continue to support dependents.