Lisa's husband died in 2015. Lisa did not remarry, and continued to maintain a home for herself and her dependent daughter during 2016, 2017, and 2018 providing full support for herself and her daughter during these years. For 2018, Lisa's filing status is:

Question

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Lisa can file as head of household because she maintained a home for her dependent daughter for more than half of the tax year and provided more than half of the household's support. As a surviving spouse, she could use the married filing jointly rate for 2018 if she had not remarried by the end of the tax year, but this only applies for the year of her spouse's death and the two following years. As more than two years have passed since her husband's death in 2015, this option is no longer available to her. She cannot file as single as she has a dependent child. Married filing separately would not be beneficial since she could potentially lose out on certain deductions and credits.

Lisa's Husband Died in 2015