In year 1, Harold Weston's wife died. Since her death, he has maintained a household for their son Frank (age 3), his qualifying child. Which is the most advantageous filing status available to Harold in year 4?

Question

Quizplus · Accepted Answer

Since Harold's wife died in year 1, he cannot file as a surviving spouse for year 4. However, he may qualify as head of household if he meets the following requirements: 
1) He is unmarried or considered unmarried on the last day of the year. 
2) He maintained a home that was the main home for his qualifying child for more than half the year. 
3) He paid more than half the cost of keeping up the home for the year.

Since Harold maintained a household for his qualifying child, Frank, for the entire year and paid for more than half the cost of the household, he meets the requirements for head of household. This is generally the most advantageous filing status available for a taxpayer who is unmarried but has a qualifying child.

In Year 1, Harold Weston's Wife Died