An unmarried taxpayer who maintains a household for a dependent child and whose spouse died four years ago should file as:

Question

Quizplus · Accepted Answer

The taxpayer can qualify for head of household status if they are unmarried and have a dependent child who lives with them for more than half the year. In this case, the taxpayer's spouse died, so they are considered unmarried for tax purposes. Additionally, they are maintaining a household for their dependent child, which meets the requirements for head of household filing status.

An Unmarried Taxpayer Who Maintains a Household for a Dependent