Leon died on August 23, 2014, and his wife Mary has not remarried. Since her husband's death, Mary has maintained a home for her two dependent children, who were ages 7 and 4 when their father died. Which of the following describes Mary's filing status for 2015, 2016, and 2017?

Question

Quizplus · Accepted Answer

Mary can use the qualifying widow(er) filing status (also known as surviving spouse) for two years following the year of Leon's death as long as she maintains a home for a dependent child. Therefore, Mary can use the surviving spouse filing status for 2015 and 2016. However, for 2017, her youngest dependent child will turn age 7, so Mary can no longer use the qualifying widow(er) status. Instead, she can file as head of household since she has a qualifying child and paid more than half of the household expenses during the year.

Leon Died on August 23, 2014, and His Wife Mary