The taxpayer's spouse died at the beginning of 2013.He has no qualifying child.Which status should the taxpayer select when filing his tax return for 2014?
A) Single.
B) Married Filing Separately.
C) Married Filing Jointly.
D) Qualifying Widow(er).

Question

Quizplus · Accepted Answer

In 2014, the taxpayer cannot file as Qualifying Widow(er) because that status is only available for the two years following the year of the spouse's death. Since the spouse died in 2013, the taxpayer could have used that status for 2013 and 2014. However, without a qualifying child, the taxpayer must file as Single for 2014.

The Taxpayer's Spouse Died at the Beginning of 2013