Mandi and Thomas were married and had a child, age 7, in 2018 . Mandi died in 2018, leaving Thomas a single parent. The most favorable filing status for Thomas in 2019 will be:

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Thomas can file as a qualifying widower with dependent child for the tax year in which his spouse died (2018) and the following tax year (2019). This filing status allows him to use the higher standard deduction and tax brackets of a married couple filing jointly for two additional years after the tax year of his spouse's death. However, after that he will have to file as either single or head of household, depending on his circumstances.

Mandi and Thomas Were Married and Had a Child, Age